Purpose – The purpose of this paper is to expose inefficient regulatory policies and organizational weaknesses at the Securities and Exchange Commission (SEC) that have contributed to a series of regulatory oversights that have produced some of the largest fraud schemes perpetrated on...

Purpose –This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services. Design/methodology/approach – In two separate experiments, the authors tested whether external and internal auditors' inventory obsolescence judgments are...

Purpose – One of the key components to fraud prevention is strong internal controls. However, the greatest threat to an organization's information security is the manipulation of employees who are too often the victims of ploys and techniques used by slick con men known as social engineers....

<title>Abstract</title> Professional standards place specific responsibilities on auditors for the discovery of material mis-statements in reports of corporate financial performance. Certain factors have been shown to increase the likelihood of fraudulent financial reporting. One warning sign is the...

Purpose: The purpose of this paper is to examine whistleblowing behavior in the accounting community (students and professionals) in an emerging economy – India. Design/methodology/approach: Using a case-based approach, data were collected from 263 accounting students and 268 accounting...

Purpose: The purpose of this study is to examine and provide additional insights into Nigerian 419 scams. Such scams may also be referred to as advance fee frauds. This study not only provides a historical perspective as to why these scams continue to remain popular and successful but also...

Purpose: Most people are probably aware of malware, but they may not be aware of malware in what may be its most dangerous form, i.e. causing physical harm, even death, to individuals. This paper aims to document how software can cause malicious harm to individuals by attacking modern systems...

Purpose: In this study, the authors examine the issue of corruption in the government institutions of developing countries. Additionally, this study aims to answer the following research question: How do developing countries implement and enforce these anti-corruption policies? Specifically,...

Purpose: The purpose of this paper is to examine factors motivating an individual to report a whistleblowing scenario to various stakeholders within a company. This paper examines how four factors (country of origin and the espoused national cultures of masculinity, collectivism and uncertainty...