Wetzel, Dave, (born 9 Oct. 1942), Chief Executive Officer and International Speaker on Transport and Land Value Capture, Transforming Communities Consultancy, since 2008

2007 ◽  
Keyword(s):  
Chief Executive Officer ◽  
Chief Executive ◽  
Land Value ◽  
Value Capture

Peregrine—Twenty Years of Fraudulent Cash Balances

2013 ◽  
Vol 29 (2) ◽  
pp. 337-348
Author(s):  
Randal J. Elder ◽  
Diane J. Janvrin ◽  
Paul Caster
Keyword(s):  
Information System ◽  
Chief Executive Officer ◽  
Accounting Information ◽  
Chief Executive ◽  
Cash Balance ◽  
Accounting Information System

ABSTRACT In July 2012, Peregrine Financial Group filed for bankruptcy following the discovery that $215 million in customer balances had been embezzled. Investigation revealed that its Chief Executive Officer, Russell Wasendorf, Sr., fooled auditors and regulators for 20 years by preparing fictitious bank statements and cash balance confirmations to hide the theft of cash. The fraud was uncovered when Peregrine's regulator, the National Futures Association (NFA), demanded that Peregrine participate in an electronic confirmation process for verification of customer accounts. This case discusses how the fraud was allowed to go undetected for 20 years, the importance of auditing cash, and how new electronic confirmation technology improves the ability to authenticate confirmation responses. The case is suitable for use in both auditing and accounting information system courses.

The founder chief executive officer: A review of current insights and directions for future research

2020 ◽  
Vol 28 (6) ◽  
pp. 406-436 ◽  
Author(s):  
Michael A. Abebe ◽  
Pingshu Li ◽  
Keshab Acharya ◽  
Joshua J. Daspit
Keyword(s):  
Chief Executive Officer ◽  
Chief Executive ◽  
Future Research

scholarly journals Understanding the geography of affordable housing provided through land value capture: Evidence from England

Urban Studies ◽  
2021 ◽  
pp. 004209802199889
Author(s):  
Alexander Lord ◽  
Chi-Wan Cheang ◽  
Richard Dunning
Keyword(s):  
Affordable Housing ◽  
Theory And Practice ◽  
Land Values ◽  
Land Value ◽  
Local Planning ◽  
Development Activity ◽  
Value Capture ◽  
Dual Approach ◽  
The Right ◽  
Community Infrastructure

Governments the world over routinely undertake Land Value Capture (LVC) to recover some (or all) of the uplift in land values arising from the right to develop in order to fund infrastructure and public goods. Instruments to exact LVC are diverse but are usually implemented independently. However, since 2011 England has been experimenting with a dual approach to LVC, applying both a tariff-style levy to fund local infrastructure (the Community Infrastructure Levy) and negotiated obligations, used primarily to fund affordable housing (Section 106 agreements). In this article we employ a difference-in-differences (DID) method to identify the interaction of these two instruments available to local planning authorities. We explore the question of whether the Community Infrastructure Levy ‘crowds out’ affordable housing secured through Section 106 planning agreements. In so doing we show that the interaction of these two approaches is heterogeneous across local authorities of different types. This raises questions for understanding the economic geography of development activity and the theory and practice of Land Value Capture.

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