This paper examines the principal determinants of an organization's susceptibility to theft and fraud in the context of a rational economic framework in which the level of protection is determined by the minimization of cost. The empirical study shows that, adjusting for differences in...

Security assurance across maritime trading systems is a critical factor for international business managers and in the evolution of international trade generally. A number of initiatives are underway focusing on security issues in ports and ships (International Ship & Port Security Code),...

Purpose The purpose of this study is threefold: first, to detect trends in financial statement manipulation; second, to measure the level of manipulation and to measure the variation in manipulation between countries; and, third, to identify widely used techniques in financial statements...

Presumably all revolutions have some good and some bad effects. It is with the latter and the computer revolution that we are concerned with here (Information Technology is merely the latest stage). The trouble with revolutions is that they occur quickly — in our case the speed of the...