Results 101 to 110 of about 22,315 (263)
Determinants influencing fraud detection: Role of internal auditors’ quality [PDF]
Problems and Perspectives in ManagementFrequent occurrences of fraud take place due to poor fraud prevention and detection. The purpose of this study is to ascertain the impact of internal audit effectiveness and continued professional commitment to fraud detection with internal auditors ...
Eka Hariyani +4 more
doaj +1 more source
Does Opportunistic Fraud in Automobile theft Insurance Fluctuate with the Business Cycle ? [PDF]
We analyze the empirical relationship between opportunistic fraud and business cycle. We find that residual opportunistic fraud exists both in the contract with replacement cost endorsement and the contract with no-deductible endorsement in the Taiwan ...
Georges Dionne, Kili C. Wang
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Journal of Consumer Behaviour, EarlyView.ABSTRACT This research investigates how consumers establish trust in ghost kitchens, a rapidly growing digital service format that eliminates physical interaction and redefines the boundaries of food consumption. Despite their growing popularity, ghost kitchens present a paradox of trust, as the absence of physical premises and direct interaction ...
Trang Huong Pham +4 more
wiley +1 more source
Does Canada Have a Problem with Occupational Fraud? [PDF]
Small and medium-sized enterprises (SMEs) are an important collective force in the Canadian economy, however the visibility and economic power of small businesses suffer due to their size and frequent turnover.
Rock Lefebvre +2 more
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Criminal Behaviour and Mental Health, EarlyView.ABSTRACT Background Depression, anxiety and criminal behaviour are often correlated, but the direction and nature of these associations remain contested. Aims To investigate the temporal relationships between depression and/or anxiety and criminal behaviour at age 32 and depression and/or anxiety and criminal behaviour at age 48.
Kim Reising, Maria M. Ttofi
wiley +1 more source
The Effectiveness of Insurance Fraud Statutues: Evidence from Automobile Insurance [PDF]
Insurance fraud, which adds an estimated $85 billion per year to the total insurance bill in the U.S., is an extremely serious problem for consumers, regulators, and insurance companies.
Lars S. Powell +2 more
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Civil Engineering Design, Volume 7, Issue 1, Page 9-22, March 2025.Abstract Blockchain technology is a digital decentralized data ledger recording transactions in an encrypted format. Its implementation can potentially hold significant advantages for the built environment, particularly in manufacturing and building product usage aligned with Building Information Modeling (BIM). This paradigm shift toward decentralized
Aileen Pfeil +2 more
wiley +1 more source
Competency assessment in fraud detection at BPK: Challenges and enhancements
Jurnal Tata Kelola dan Akuntabilitas Keuangan NegaraPublic concerns have been raised regarding the audits conducted by the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan or BPK), the supreme audit institution, which often issues unqualified opinions despite the increasing number of ...
Dadang Sukma, Ratna Wardhani
doaj +1 more source
The aim of this study is to synthesize and integrate fragmented knowledge regarding the Motivation, Prevention, and Detection of Asset Misappropriation Fraud to propose a consolidated conceptual framework. The study identifies eight motivations for asset
Anton Dwi Hartanto
core +1 more source
Can ISO/IEC 17025 serve as a tool to prevent scientific fraud in chemical research laboratories?
The Canadian Journal of Chemical Engineering, EarlyView.Abstract Scientific fraud has been documented across multiple disciplines, and chemistry is no exception. Recent studies indicate that contamination of materials, methodological errors, and unreliable data, results, or analyses account for over 25% of retracted publications.
Flor Monica Gutierrez‐Alcantara
wiley +1 more source