Results 151 to 160 of about 32,591 (311)
Major Cybersecurity Breaches: Shaping Corporate Cybersecurity Policies and Closing the Gaps
Journal of Corporate Accounting &Finance, EarlyView.ABSTRACT As digitalization accelerates, cybercrime has intensified in both scale and impact over the past two decades. This study aims to critically examine major cybersecurity events, assess them through the lens of routine activity theory, examine insight from three other established criminological and organizational theories, and address central ...
Laura K. Rickett, Deborah Smith
wiley +1 more source
Optimal auditing with scoring: theory and application to insurance fraud
This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Giuliano, Florence +2 more
core
A Framework to Establish Diet and Nutrition Competencies for Oral Health Care Education
Journal of Dental Education, EarlyView.ABSTRACT Objective: To prevent and manage oral disease, oral health care practitioners (OHCPs) must provide dietary counseling based on nutrition science. OHCPs are often ill‐equipped to provide such counseling due to fragmented and inadequate dietary education, which is typically attributed to limited curricular time or appropriately qualified faculty.
Teresa A. Marshall +2 more
wiley +1 more source
Examining the role of individual morality in the internal control system’s ability to eliminate fraud in the management of village finances was the primary objective of this research.
Dewi A., Putu Anesya
core +1 more source
Perceived Social Status and Psychological Well‐Being Among Dental Students
Journal of Dental Education, EarlyView.ABSTRACT Objective Perceived social status (PSS), a subjective measure of social position, has been associated with multiple health outcomes. Elevated levels of stress, depression, and anxiety are all prevalent among dental students, but the role of PSS among this population remains unknown.
James R. Beyer, Jennifer M. Sukalski
wiley +1 more source
, 2018 Temom ovoga rada autor je pokušao objasniti što su i na kakve sve vrste financijskih prijevara možemo naići, te pokušao dokučiti svu sposobnost i maštovitost pojedinaca u nakani stjecanja što veće imovinske koristi na štetu fiskalnog aparata.
Jozanović, Tomislav
core
Journal of Organizational Behavior, EarlyView.ABSTRACT In the course of a workday, employees attend to various tasks whose challenge might be equal to, higher than, or lower than employees' present level of capabilities. Moreover, employees encounter these tasks sequentially throughout the day with different levels of prior motivation. Investigating carryover effects in motivation from one task to
Sherry (Qiang) Fu +4 more
wiley +1 more source
A discrete choice approach to model credit card fraud
This paper analyses the demographic, socio-economics and banking specific determinants that influence the risk of fraud in a portfolio of credit cards. The data are from recent account archives for cards issued throughout Italy.
Paba, Antonello, Pulina, Manuela
core
An Examination of Actual Fraud Cases With a Focus on the Auditor’s Responsibility [PDF]
The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to
Holm, Claus +2 more
core
Journal of Organizational Behavior, EarlyView.ABSTRACT Although contextual factors have been shown to facilitate ethical voice, research on team‐level antecedents that may inhibit it has been limited. Drawing on self‐verification theory, we develop a multilevel moderation–mediation model that examines how team ethical conflict inhibits individual ethical voice. Ethical self‐verification perception
Yilin Xiang, Lu Chen
wiley +1 more source