This paper sets forth a conceptual model for web security within the context of the overall systems development effort, and within the context of traditional accounting internal control processes and structures. Such a model allows for the enterprise-wide control of security risks over a...

Purpose: This paper aims to analyze drug counterfeiting, explains its risk factors and operating and legal environments reviews recent legal cases and develops a multi-stakeholder prevention strategy that includes forensic accounting methods. Design/methodology/approach: This is a theoretical...

Several studies have examined the effect of a catastrophic earthquake on the market value of property-liability (P&L) insurers. This study differs from previous ones in that it examines the market effects of revisions to estimated insured losses from the Northridge earthquake over an 18-month...

Purpose: The purpose of this paper is to discuss financial fraud and exploitation against seniors relating to wills, trusts and guardianship. The paper describes how this fraud affects its victims, points out red flags and makes recommendations that may help control this pervasive type of...

Purpose: The purpose of this paper is to review the use and application of shell entities, as they facilitate crime and terrorism, impede investigations and harm societies. Design/methodology/approach: The study details the types and characteristics of shell entities, reviews actual cases to...

Purpose: This study aims to increase awareness and educate the reader about health-care fraud targeting seniors in the USA to help stakeholders better understand, recognize and prevent this type of fraud. Design/methodology/approach: This paper collects statistics on the current state of health...

The Florida Hurricane Catastrophe Fund was officially created in November, 1993. This study analyzes investor reactions during the creation of the Florida Hurricane Catastrophe Fund. We find significant share price reactions for four of six legislative events consistent with the predictions of...