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Using ants to detect fraudulent financial statements

Katsis, Christos D.; Goletsis, Yorgos; Boufounou, … - In: Journal of applied finance & banking 2 (2012) 6, pp. 73-81

Fraudulent financial reporting is a matter of great social and economic concern. Managers may distort financial statements so as to present their companies more favorably to investors or creditors. On the other hand, auditors are the ones who are expected to identify fraudulent financial...

Persistent link: https://www.econbiz.de/10010118423

The role of trust in the resource allocation process of an old university

Manochin, Melina M. - In: International journal of economic sciences and applied … 1 (2008) 2, pp. 38-52

The issue of effective management accounting systems, and especially the resource allocation procedures, have attracted considerable interest among higher education institutions in recent years. Relevant previous research indicates that several universities adopt different approaches to the...

Persistent link: https://www.econbiz.de/10009958030

Study on the collusive corruption in supervision of bank credit

Nan, Xu-guang; Kao, Meng-chun - In: Journal of applied finance & banking 2 (2012) 1, pp. 93-103

induces serious internal collusive corruption. This article analyzes the collusive corruption between credit supervisors and … ; collusive corruption ; supervision ; principal-agent …

Persistent link: https://www.econbiz.de/10010009110

The determinants of economic corruption : a probabilistic approach

Mohamed Abdel Rahman Salih - In: Advances in management & applied economics 3 (2013) 3, pp. 155-169

The determinants of corruption have been debated by economists and non-economists for the past few decades. However, no … consensus has been reached about the exact determinants of corruption and as well the direction of the effect of some the known … key variables used in corruption studies. Most previous studies exploit some sort of index as a measure of corruption. The …

Persistent link: https://www.econbiz.de/10010148034

Corruption and firm performance : evidence from Greek firms

Athanasouli, Daphne; Goujard, Antoine; Sklias, Pantelis - In: International journal of economic sciences and applied … 5 (2012) 2, pp. 43-67

This article investigates the relationship between corruption and firm performance in Greece using firm level data …. Corruption is overall negatively associated with firm size and growth at the firm level. We focus on the effect of … ‘administrative corruption’, whereby firms engage in corrupt practices and bribery of government officials. We contrast the firm …

Persistent link: https://www.econbiz.de/10010039591

¿Por qué el distanciamiento ideológico disminuye la provisión de bienes públicos? ; una explicación basada en el empleo clientelar

Gatica Arreola, Leonardo A. - In: Estudios de economía 39 (2012) 1, pp. 27-51

This paper presents a model of political competition to explore the effect that the ideological distance between two political parties has over the provision of public goods. The main result argues that the ideological distance between parties and citizens has a negative relationship with the...

Persistent link: https://www.econbiz.de/10010049049