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The Factors That Affect The Capitalization Of Digital Currencies In Developing Countries: An Assessment Of Security Risks And Their Effects, Joshua Tinotenda Pazvakawambwa
The Factors That Affect The Capitalization Of Digital Currencies In Developing Countries: An Assessment Of Security Risks And Their Effects, Joshua Tinotenda Pazvakawambwa
Honors Theses
Digital currency platforms such as Bitcoin, Ethereum, and Ripple are slowly but surely revolutionizing trade and commerce alongside their potential to impact people's economic lifestyles immensely. Digital currencies present a unique medium for humanitarian, mission, and more notoriosly arms and terrorism transactions around the globe. Various factors like security, legislature, and infrastructure affect the viability of adopting digital currencies in developing countries such as Zimbabwe. The research study assesses whether this technology's shortcomings outweigh the conventional means of exchange: hard cash, gold, and checks. Therefore, aiding stakeholders in making informed decisions concerning interfacing technology with economics in the developing world.
An Examination Of Control Fraud In Non-Banking Industries, Kaylie Takahashi
An Examination Of Control Fraud In Non-Banking Industries, Kaylie Takahashi
Honors Theses
William Black’s (2005) control fraud theory suggests accounting fraud initiated by CEOs is more damaging than accounting fraud that is not. However, this theory has only been applied anecdotally to financial institutions. I test Black’s theory using a sample of manufacturing, merchandising, and service firms that engaged in accounting fraud from 2007-2014. I hypothesize that firms which commit CEO-led fraud will exhibit greater growth, leverage, and have higher CEO compensation. My findings do not show that there is any evidence that control frauds are more damaging than other accounting frauds that do not involve the CEO.