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Preventional audit: Implementation of SOX control to prevent fraud

Nazarova, Karina; Mysiuk, Viktoriia; Gordopolov, Volodimir - In: Verslas: Teorija ir praktika / Business: Theory and Practice 21 (2020) 1, pp. 293-301

fraud is the most widespread form of economic crime in Ukraine and the world, which affects about 48% of domestic … States, in the fight against economic fraud. The study provides all grounds for asserting that it is quite feasible to … achieve the tangible reduction of economic (financial) fraud with preventive measures (which is rather quick and effective …

Persistent link: https://www.econbiz.de/10012703597

Zur Erstellung des Jahresabschlusses durch den Wirtschaftsprüfer

Veit, Klaus-Rüdiger - 2005

Persistent link: https://www.econbiz.de/10011558812

Honesty in the digital age

Cohn, Alain; Gesche, Tobias; Maréchal, Michel André - 2020

Modern communication technologies enable effcient exchange of information but often sacrifice direct human interaction inherent in more traditional forms of communication. This raises the question of whether the lack of personal interaction induces individuals to exploit informational...

Persistent link: https://www.econbiz.de/10012420694

Kill Zone

Kamepalli, Sai Krishna; Rajan, Raghuram G.; Zingales, Luigi - 2020

We study why high-priced acquisitions of entrants by an incumbent do not necessarily stimulate more innovation and entry in an industry (like that of digital platforms) where customers face switching costs and enjoy network externalities. The prospect of an acquisition by the incumbent platform...

Persistent link: https://www.econbiz.de/10013342566

The role of a company's internal control system in fraud prevention

Dimitrijevic, Dragomir; Milovanovic, Vesna; Stancic, … - In: e-Finanse: Financial Internet Quarterly 11 (2015) 3, pp. 34-44

of internal control represents a protective barrier against various kinds of data manipulation and fraud inside the … companies. Special attention was paid to fraud in financial statements since it can cause the most serious damage leading to …

Persistent link: https://www.econbiz.de/10011551457

Internal control, related party transactions and corporate value of enterprises directly controlled by Chinese central government

Tong, Yan; Wang, Mingzhu; Xu, Feng - In: Journal of Chinese Management 1 (2014) 1, pp. 1-14

State-owned enterprises (SOEs) play a crucial role in China's economy. Those directly controlled by the central government (CSOEs) take leading positions almost in all industries in China. In this paper, we analyse the impacts of internal control quality of CSOEs on related party transactions...

Persistent link: https://www.econbiz.de/10011658430

Internal Audit as An Attribute of Management During the Economic Crisis

Susmanschi, Georgiana - In: CES Working Papers 4 (2012) 3, pp. 419-428

and operating environment, faces a number of risks, frauds. The most effective tools in preventing fraud are management …

Persistent link: https://www.econbiz.de/10012017016

Employee quality, monitoring environment and internal control

Liu, Chunli; Lin, Bin; Shu, Wei - In: China Journal of Accounting Research 10 (2017) 1, pp. 51-70

We investigate the effect of internal control employees (ICEs) on internal control quality. Using special survey data from Chinese listed firms, we find that ICE quality has a significant positive influence on internal control quality. We examine the effect of monitoring on this result and find...

Persistent link: https://www.econbiz.de/10011937041

A study to investigate the reasons for bank frauds and the implementation of preventive security controls in Indian banking industry

Khanna, Ashu; Arora, Bindu - In: International Journal of Business Science & Applied … 4 (2009) 3, pp. 1-21

fraud prevention measures including the ones prescribed by Reserve Bank of India. It aims to give an insight on the …

Persistent link: https://www.econbiz.de/10011946299

Factors affecting village fund management accountability in Indonesia: The moderating role of prosocial behaviour

Diansari, Rani Eka; Musah, Adiza Alhassan; Othman, … - In: Cogent Business & Management 10 (2023) 2, pp. 1-25

Previous research separately investigated the relationship between competence of the village official, organizational commitment, leadership, internal control, external pressure, and accountability with village official research objects and only looked at how village officials carried out their...

Persistent link: https://www.econbiz.de/10014527539

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