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
The effects of fraud risk assessment on the external auditor's ability to detect the likelihood of fraud: a conceptual discussion [PDF]
, 2007 The Malaysian Approved Standards on Auditing (MASA), AI 240 on "Fraud and Error" requires the auditor to assess the risk of fraud and error during the audit of financial statements by considering the various fraud risk indicators.
Haron, Hasnah +3 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
Financial Fraud against Older People in Hong Kong: Assessing and Predicting the Fear and Perceived Risk of Victimization. [PDF]
Int J Environ Res Public Health, 2022 Li JCM, Wong GTW, Manning M, Yeung DY.
europepmc +1 more source
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
Pengaruh Financial Expertise of Committee Audit Members, Kepemilikan Manajerial, Ukuran Perusahaan, dan Leverage terhadap Terjadinya Kecurangan Pelaporan Keuangan (Studi Pada Perusahaan-Perusahaan yang Listed (Go Public) di Bursa Efek Jakarta (BEJ) periode 2002-2006) [PDF]
, 2012 This research aims to find empirical evidence of factors influencing Fraudulent financial reporting. The factors to be analysed in this research namely financial expertise of Audit Committee, managerial ownership, size company, and leverage.
ANISA, Widya Nur, PRASTIWI, Andri
core
FINANCIAL STATEMENT FRAUD AND FINANCIAL STABILITY
PROSIDING SEMINAR NASIONAL CENDEKIAWAN, 2019 AbstrakLaba adalah salah satu yang mencerminkan kondisi keuangan dan menjadi tolak ukur performa perusahaan. Penelitian ini ditujukan untuk mengidentifikasi laporan keuangan yang terdapat kecurangan dengan menghubungkan dengan stabilitas keuangan perusahaan.
openaire +2 more sources
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
Decision Threshold Setting in Binary Classification Problems—A Behavioral Lens
Journal of Operations Management, EarlyView.ABSTRACT When binary classification models are wrong, managers face misclassification costs. Although false positive outcomes imply unnecessary mitigation efforts, false negative outcomes imply overlooking the class of interest. Humans calibrate these ai models supporting operational systems by adjusting the decision threshold that translates ...
Patrick Moder, Kai Hoberg, Felix Papier
wiley +1 more source