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Articles 1 - 6 of 6
Full-Text Articles in Business
General Strain Theory As A Predictor Of Occupational Fraud, Timothy Bergsma
General Strain Theory As A Predictor Of Occupational Fraud, Timothy Bergsma
Walden Dissertations and Doctoral Studies
The world economy loses an estimated $3.5 trillion annually due to fraud. A weakened economy leads to additional hardships for individuals, families, and organizations. General strain theory (GST) posits that certain strains lead to negative emotional responses, and the result is delinquent behavior. The purpose of this research was to analyze the relationship between strain and occupational fraud through the theoretical framework of GST. The research questions addressed (a) occupational frauds as measured by strain levels of perpetrators, (b) the relationship between strain scores and the different occupational fraud types, and (c) the significance of the relationship between fraud motivation …
Financial Statement Disclosure Of Carbon Footprint Costs In The Airline Industry, Carol Anne Tuck-Riggs
Financial Statement Disclosure Of Carbon Footprint Costs In The Airline Industry, Carol Anne Tuck-Riggs
Walden Dissertations and Doctoral Studies
Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO) memberships, was stratified between EU bound and non-EU bound airlines. The research questions explored (a) the frequency mean …
Narrowing The Gap Of Financial Fraud Detection In Corporations, Solomon Aborbie
Narrowing The Gap Of Financial Fraud Detection In Corporations, Solomon Aborbie
Walden Dissertations and Doctoral Studies
Business leaders remain exposed to financial and accounting fraud as well as loss of profitability, despite the dictates of the SOX Act of 2002. The most challenging aspect of corporate management is the unexpected nature of an emerging, existing, or an inherent financial risk. Guided by the evolution of fraud theory, this exploratory case study's purpose was to identify and explore the financial management strategies that corporate financial managers need to adequately protect investors. Twenty participants from a population group of corporate auditors of Fortune 1000 corporations within 70 miles of Columbus, Ohio provided input for this study. Data from …
Impact Of Fiscal Decentralization On Quality Financial Reporting At The Districts In Ghana, Abdul-Malik Seidu Zakaria
Impact Of Fiscal Decentralization On Quality Financial Reporting At The Districts In Ghana, Abdul-Malik Seidu Zakaria
Walden Dissertations and Doctoral Studies
This study examined the impact of fiscal decentralization on quality financial reporting at the local government level in Ghana. The study is important because it provides development partners with the assurance that Metropolitan, Municipal, and District Assemblies (MMDAs) funds are used for their intended purposes. The study was based on the theory of local public expenditures, which posits that fiscal decentralization may enhance local capacities for service delivery. The key research question examined the extent to which fiscal decentralization has influenced quality financial reporting at the local level. The research design was quantitative, randomly sampling stakeholders in the local government …
Perceptions Of Value-Stream Costing And The Effect On Lean-Accounting Implementation, Patricia Hart Timm
Perceptions Of Value-Stream Costing And The Effect On Lean-Accounting Implementation, Patricia Hart Timm
Walden Dissertations and Doctoral Studies
In response to the competitive global economy, lean manufacturing has become more prevalent in the United States. Manufacturing has changed, but cost accounting has not. Lean manufacturing has the potential to change the U.S. manufacturing economy, resulting in positive economic social change, yet it requires lean accounting to increase successful implementations. This study addressed the problem of lack of adoption of lean-accounting techniques like value-stream costing in lean-manufacturing enterprises. The purpose of this nonexperimental explanatory study was to investigate factors that influence the adoption of lean accounting. Using the technology acceptance model (TAM), based on the theory of reasoned action …
Relationship Between Organizational Commitment And Turnover Intentions Among Healthcare Internal Auditors, Mouhamadou Thile Sow
Relationship Between Organizational Commitment And Turnover Intentions Among Healthcare Internal Auditors, Mouhamadou Thile Sow
Walden Dissertations and Doctoral Studies
Insufficient auditing staff has become a challenge facing internal auditing in the healthcare industry. Auditors' turnover rates range from 13.4% to 46.6% in the United States based on the type of organization. The purpose of this correlational study was to examine the relationship between affective commitment, continuance commitment, normative commitment, and turnover intention among auditors. Self-determination theory of motivation was the theoretical framework for examining the employee turnover problem. A random sample of 92 internal auditors was administered the TCM Employee Commitment Survey and Turnover Intention Scales. The model as a whole was able to significantly predict turnover intentions, F(3, …