validity of that measurement model. Design/methodology/approach – After providing a background on the concepts of IDF, the … done on developing models to measure IDF. The purpose of this paper is to propose a measurement model for IDF and test the … paper discusses the related term, identity theft. Next, a measurement model is developed, based on the current practice of …

organisations must deal in relationships with stakeholders. Design/methodology/approach – The analysis is derived from annual … organisations are required. Practical implications – The paper addresses issues of analyses of problems, the measurement of …

Purpose – The purpose of this paper is to provide evidence, from the analysis of 132 fraud risk measurement exercises …, of the average costs and rates of fraud. It advocates greater use of more accurate measurement which if monitored and … repeated can secure reductions which could amount to a new competitive advantage. Design/methodology/approach – This paper has …

Purpose – The purpose of this paper is to explore the challenges of measuring fraud in overseas aid. Design/methodology … measures of fraud. Findings – This paper shows there are significant challenges to using fraud loss measurement to gauge fraud …

the initial fraud loss, based on 45 cases of staff fraud. Design/methodology/approach – The research began with a …

IFRS. Design/methodology/approach – The total and individual differences between Italian GAAP and IFRS are identified and …

describe and comment on four important measurement concepts as well as the studies that introduced them. With this … methodological contribution, we aim to facilitate the measurement choice for empirical accounting researchers engaged in … studies on accounting comparability in selecting relevant topics and choosing adequate approaches to measurement.  …

Establishing the validity and measurement equivalence of core marketing concepts in the emerging market economies of …. However, measurement equivalence issues are rarely addressed in studies of marketing practices in Africa. Accordingly, this …

provided, distribution and promotion strategy and branding. Design/methodology/approach – Buying behaviour is studied by means …