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A procurement fraud risk management model

Venter, A.C. - In: Meditari Accountancy Research 15 (2007) 2, pp. 77-93

The high occurrence of procurement fraud requires the management of an enterprise, the risk manager of the enterprise … and the internal auditor to address procurement fraud risks effectively within the enterprise risk management concept. The … purpose of the article is to explain a procurement fraud risk management process which will serve as a comprehensive framework …

Persistent link: https://www.econbiz.de/10014930453

Independent financial auditing and the crusade against government sector financial mismanagement in Ghana

Shiraz Rahaman, Abu - In: Qualitative Research in Accounting & Management 6 (2009) 4, pp. 224-246

government sector fraud and financial mismanagement in Ghana, Africa. Using a Foucauldian‐inspired theoretical framing, the paper … explores the growing cases of fraud in the Ghanaian public sector and the technologies of government that have been enlisted to … preferred weapon for fighting government sector fraud in the country. Design/methodology/approach – The approach of the paper is …

Persistent link: https://www.econbiz.de/10014987898

Threats to the New Zealand Serious Fraud Office: an institutional perspective

Van Peursem, K.A.; Balme, A. - In: Qualitative Research in Accounting & Management 7 (2010) 3, pp. 304-328

Purpose – The purpose of this paper is to evaluate threats to dissolve the New Zealand Serious Fraud Office (SFO) as …

Persistent link: https://www.econbiz.de/10014987918

Fraudulent financial reporting, corporate governance and ethics: 1987‐2007

Kalbers, Lawrence P. - In: Review of Accounting and Finance 8 (2009) 2, pp. 187-209

Purpose – The purpose of this paper is to review, critique, and integrate certain trends, events, and research streams involving earnings management, fraudulent financial reporting, corporate governance and ethics. Design/methodology/approach – The paper provides a brief history of relevant...

Persistent link: https://www.econbiz.de/10014989580

The Relation Between the New Corporate Governance Rules and the Likelihood of Financial Statement Fraud

Persons, Obeua S. - In: Review of Accounting and Finance 4 (2005) 2, pp. 125-148

This study examines the relation between the likelihood of financial statement fraud and certain corporate governance … regression analysis on a sample of 111 fraud firms and 111 matched no‐fraud firms indicate that fraud likelihood is lower when … are not significant variables in reducing fraud likelihood. The study also investigates several other corporate governance …

Persistent link: https://www.econbiz.de/10014989738

Why your organization could be the next Barings Bank

In: Strategic Direction 18 (2002) 11, pp. 4-6

In February 1995, Simon Jones and Tony Railton of Barings Bank planned a meeting that afternoon with their star Singapore trader, Nick Leeson, to iron out a few financial discrepancies that had arisen in his Far Eastern office. A few minutes after the meeting was confirmed, Leeson made an excuse...

Persistent link: https://www.econbiz.de/10015009629

Trust is a risky business

In: Strategic Direction 20 (2004) 3, pp. 17-19

then? Trust me, I’m a business risk assessor. Well assess this then – fraud is estimated to cost £14 billion a year in the …

Persistent link: https://www.econbiz.de/10015009774

Everyone's getting the online habit

In: Strategic Direction 27 (2011) 8, pp. 25-27

Purpose – Reviews the latest management developments across the globe and pinpoints practical implications from cutting‐edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments and places the...

Persistent link: https://www.econbiz.de/10015010639

The occurrence of Finobacci numbers in time series of financial accounting ratios: Anomalies or indicators of firm survival, bankruptcy and fraud? An exploratory study

Amershi, A.H; Feroz, E.H - In: Managerial Finance 26 (2000) 11, pp. 5-20

Conducts an exploratory analysis of the probability distribution of the ratio total debt/total invest capital, to determine if the occurrence of the Finobacci golden mean and ratio, as possible values of this ratio, are random or indicative of firm survival. Uses highly technical mathematical...

Persistent link: https://www.econbiz.de/10014939532

Auditors’ ethical sensitivity and the assessment of the likelihood of fraud

Abdolmohammadi, M.H; Owhoso, V.D - In: Managerial Finance 26 (2000) 11, pp. 21-32

Describes the objectives herein as examining auditors’ ethical sensitivity to assess risk of fraud in financial …

Persistent link: https://www.econbiz.de/10014939533