Purpose The purpose of this paper is to investigate the causes and impact of employee fraud, focusing on one particular industry, namely, the automotive industry. Design/methodology/approach One company was selected as a case for the study. Qualitative data analysis was used for the study, with...

Purpose The purpose of this study is to examine the type of internal control weaknesses and its impact that leads to fraud activities in an oil and gas company, which is rarely found in empirical research. Design/methodology/approach A case study approach was taken to investigate and analyse the...

Purpose The purpose of this paper is to analyse the extent to which the perceived usefulness of financial information for internal decision making is affected by the internal control to which that information is subjected. Design/methodology/approach The research is positivist and quantitative,...

In 2001, the US moved to regulate internal control reporting by management and auditors. While some jurisdictions have followed the lead of the US, many others have not. An important question, therefore, is the relevance of internal control to stakeholders. The more specific issue of the...

Purpose – The purpose of this paper is to develop a theoretical framework that will help to examine the role of internal auditors (IAs) in enterprise resource planning (ERP) based organizations. An ERP integrates all organizational functions in one powerful system that drives the organization...

Purpose – The importance of alignment of enterprise resource planning (ERP) implementation for organizational strategies has been widely recognized. However, ERP implementation in the context of new ventures has not yet been convincingly demonstrated. Furthermore, how to align ERP...

Organizations today are more susceptible to computer crime and employee fraud than ever before. This paper presents some statistics about the growth on fraud, factors which cause fraud in the workplace, how businesses can protect their assets, and common computer‐based frauds, techniques, and...

Purpose – This study focuses on the evaluation of the introduction of international corporate governance codes such as Combined Code (UK) and King Report III (SA) in the Greek publicly listed enterprises. This research is based on a case study analysis of six publicly listed enterprises (three...

User dissatisfaction with the performance of internal systems design departments is widespread. It is demonstrated here that viewing such a department as a service operations system, operating within a particular market, throws light upon the causes of dissatisfaction and indicates possible...

Purpose – To re‐examine empirically internalisation and transaction cost theories of firm FDI. Design/methodology/approach – Empirical analysis based on cross sectional multivariate regressions and the Fama‐French three factor event study procedure. In addition to the key explanatory...