The international fraud triangle

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anastasia Cheliatsidou ◽  
Nikolaos Sariannidis ◽  
Alexandros Garefalakis ◽  
Jamel Azibi ◽  
Paschalis Kagias
Keyword(s):  
Fraud Triangle ◽  
Negative Consequences ◽  
Contributing Factors ◽  
Model Framework ◽  
Content Type ◽  
The Public ◽  
Global Context ◽  
Financial Crimes ◽  
Private And Public ◽  
The Media

Purpose Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to the development of severe financial crises. Recurrent financial crimes in both the private and the public sectors remind us that fraud and its negative consequences paralyze economic entities all over the world. Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper aims to examine the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud. Design/methodology/approach Having identified the fraud theory developed so far, we provide a theoretical framework for international fraud triangle. Findings Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper examines the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud. Drawing on theoretical insights and useful criticism of the fraud triangle, this paper proposes an international fraud triangle model framework to help auditors, managers, regulators and academics in understanding fraud holistically in the private and public sector in a global context. The authors finally provide an overview of fraud in the Greek Context. Originality/value This paper proposes an international fraud triangle model framework.

Ethical leadership

2019 ◽  
Vol 16 (1) ◽  
pp. 88-108 ◽  
Author(s):  
Fahad Shakeel ◽  
Peter Mathieu Kruyen ◽  
Sandra Van Thiel
Keyword(s):  
Public Sector ◽  
Organizational Behavior ◽  
Ethical Leadership ◽  
Future Research ◽  
Recent Criticism ◽  
Negative Consequences ◽  
Measurement Instruments ◽  
Leadership Theories ◽  
Content Type ◽  
The Public

Purpose The purpose of this paper is to offer a review of the selected literature in ethical leadership synthesizing findings from 45 articles selected from journals on leadership, public administration, organizational behavior, psychology and ethics. Design/methodology/approach Four themes are addressed: the conceptualization of ethical leadership theories, the existence of popular measurement instruments for ethical leadership, findings on ethical leadership in the public sector and outcomes of ethical leadership in terms of benefits and negative consequences. Findings The definition by Brown et al. (2005) is the most frequently used definition, even though recent criticism states that this definition may be too narrow. Ethical leadership is usually measured by means of a survey; however, there are at least three different questionnaires in use. In the public sector, ethical leadership has been linked to both positive outcomes and negative consequences. Research limitations/implications This paper only includes selected academic articles and does not include published books. Originality/value Based on our findings, the authors present recommendations for future research, among others into a broader conceptualization of ethical leadership and the use of mixed methods.

Entrepreneurship in the digital press: a semantic analysis

2019 ◽  
Vol 26 (3) ◽  
pp. 416-431
Author(s):  
Myriam Martí-Sánchez ◽  
Desamparados Cervantes-Zacarés ◽  
Arturo Ortigosa-Blanch
Keyword(s):  
Empirical Evidence ◽  
Thematic Analysis ◽  
Design Methodology ◽  
Semantic Analysis ◽  
Word Association ◽  
Innovation Ecosystem ◽  
Content Type ◽  
The Public ◽  
The Media ◽  
The Way

Purpose The purpose of this paper is to analyse how the media addresses entrepreneurship and to identify the attributes linked to this phenomenon. Design/methodology/approach The sample is defined in terms of a linguistic corpus comprised of content related to entrepreneurship drawn from the digital editions of the three most important Spanish economic newspapers for the period 2010–2017. Word association and co-occurrence analyses were carried out. Further, a non-supervised clustering process was used as the basis for a thematic analysis. Findings Correspondence between social and media patterns related to the entrepreneurship phenomenon is revealed by the results. It is shown how attributes such as “success”, “innovation”, “ecosystem” and “woman” appear as very relevant and are linked to different co-occurrence scenarios. Relevant thematic groups are also identified related to lexical associations such as innovation, digital economy and public policies linked to entrepreneurship. Research limitations/implications It is important to emphasise that this study has identified and explored relationships between words, but not their evolution. Furthermore, conclusions cannot be drawn concerning whether there are differences in how each newspaper has dealt with entrepreneurship because of the way the corpus was constructed. Originality/value The study provides empirical evidence that helps to identify the way media approaches entrepreneurship. The authors carried out the analysis on the media contents and not on the perception of the public on the phenomenon.

scholarly journals Policing and Racial (In)Justice in the Media: Newspaper Portrayals of the “Black Lives Matter” Movement

2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Janani Umamaheswar
Keyword(s):  
Media Coverage ◽  
Social Protest ◽  
Negative Consequences ◽  
Political Climate ◽  
Protest Movements ◽  
The Public ◽  
Black Lives Matter ◽  
Recent Emergence ◽  
Public Nuisance ◽  
The Media

The “Black Lives Matter” movement, centered on fighting racial injustice and inequality (particularly in the criminal justice system), has garnered a great deal of media attention in recent years. Given the relatively recent emergence of the movement, there exists very little scholarly research on media portrayals of the movement. In this article, I report findings from a qualitative examination of major newspaper portrayals of the Black Lives Matter (BLM) movement between April and August 2016, before the particularly divisive 2016 presidential election. Inductive textual analyses of 131 newspaper articles indicate that, although the movement’s goals were represented positively and from the perspective of members of the movement, the newspapers politicized and sensationalized the movement, and they focused far more on supposed negative consequences of the movement. I discuss these findings by drawing on the “protest paradigm” and the “public nuisance paradigm” in media coverage of social protest movements, arguing that the latter is particularly useful for interpreting portrayals of Black Lives Matter in the prevailing US political climate.

Fraud prevention initiatives in the Nigerian public sector

2018 ◽  
Vol 25 (2) ◽  
pp. 527-544 ◽  
Author(s):  
Rabiu Abdullahi ◽  
Noorhayati Mansor
Keyword(s):  
Public Sector ◽  
Structural Equation ◽  
Equation Modeling ◽  
Control Mechanisms ◽  
Fraud Triangle ◽  
Fraud Prevention ◽  
Content Type ◽  
The Public ◽  
The Government ◽  
Triangle Theory

Purpose Detecting and preventing fraud are challenging and risky tasks, especially in a fast developing economy such as Nigeria. The efforts become crucial in the government sectors, as they involve public’s trust and resources. The purpose of this study is to examine the relationships between the fraud incidence and the elements of fraud triangle theory (FTT) with the aim of combating current fraud outrages in the Nigerian public sector. Design/methodology/approach A survey was conducted and 302 questionnaires were distributed to the staff of the departments of accounting, internal auditing and investigation of ten selected ministries, departments and agencies of Kano State, Nigeria. Structural equation modeling (SEM) was used to analyze the data. Findings The study reveals a significant relationship between three elements of FTT and fraud incidences in the Nigerian public sectors (p-value < 0.001 for pressure and opportunity and p-value = 0.024 for rationalization). Practical implications The findings of the study are useful for forensic accountants and the Nigerian anti-graft bodies to enhance existing control mechanisms in fraud prevention initiatives. The research also contributes to bridge the gap in academic theory and empirical study related to FTT. Social implications Fraud scandals can cause public’s frustration, damage the reputation and integrity of the ruling government and result in negative image of the public sector. Originality/value Accordingly, the study suggests a salary scale reform (SSR) in the Nigerian public sector and improvement in fringe benefits to increase employees’ standard of living. The study concludes with recommendations to enhance fraud awareness and training programs to the government employees.

Unpacking the framework of unsolicited proposal for public private partnership projects – the Indian case

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Varaprasad Mallisetti ◽  
Tharun Dolla ◽  
Boeing Laishram
Keyword(s):  
Design Methodology ◽  
Public Procurement ◽  
Time Frame ◽  
Public Private Partnership ◽  
Successful Implementation ◽  
Implementation Framework ◽  
Private Partnership ◽  
Content Type ◽  
The Public ◽  
Private And Public

Purpose The most recent advent of the unsolicited proposal in the public private partnership mode of infrastructure procurement has changed the duties and roles of private and public sector agencies. Also, they have increased the practitioners' difficulties to work out strategic mechanisms and methods to manage these unsolicited proposals (USP) effectively. So, this study aims to understand how well equipped are the Indian USP guidelines for managing procurement. Design/methodology/approach Content analysis with coding procedures was carried to understand the regulations of USP frameworks of India over the four stages of USP procurement. Findings The findings show that there are severe flaws in various states' frameworks. The states have flaws in their policies in implementation features across the stages of USP such as defined objectives, the absence of fees and review timeframes in the submission, time frame and guidance on benchmarking and market testing in evaluation and development, time frame for bidding and access to information in procurement stages. Originality/value The USP implementation framework developed as part of this study can direct the policymakers and practitioners to improve public procurement regulations and the necessary changes for the successful implementation of USPs. In doing this, the private sector is enabled to develop more competitive and innovative proposals.

scholarly journals Analysis of professional perceptions relating to the effectiveness of codes of ethics for journalists in Spain

2020 ◽  
Vol 18 (4) ◽  
pp. 511-528
Author(s):  
Marcel Mauri-Ríos ◽  
Silvia Marcos-García ◽  
Aitor Zuberogoitia-Espilla
Keyword(s):  
Self Regulation ◽  
Codes Of Ethics ◽  
Content Type ◽  
The Public ◽  
Ethical Codes ◽  
Determining Factors ◽  
The Media ◽  
Right To Information ◽  
Key Aspects

Purpose Codes of ethics are important instruments in journalism, as they promote transparency and self-regulation of media, in addition to monitoring the quality of information. The purpose of this paper is to analyse the perceptions that Spanish journalists have of the effectiveness of codes of ethics and to evaluate the different personal and professional variables which condition this vision. Design/methodology/approach The methodology used in the present study is based on quantitative content analysis using the survey technique. This technique makes it possible to obtain empirical data on various key aspects of the profession that are determining factors in ascertaining Spanish journalists’ views of one of the instruments of accountability that is external to the media: general ethical codes. Findings The results show that Spanish journalists are largely confident in the effectiveness of ethical codes in their profession. Likewise, it was seen that variables such as age, professional experience or the media with which they work influence the perceptions that professionals have of such instruments. Originality/value If understanding journalism as a profession whose mission is to guarantee the citizens their right to information, then it is essential to be familiar with the tools provided by the profession itself to be accountable to the public regarding this professional mission. Hence the importance of instruments of accountability and the perceptions of the professionals themselves regarding their effectiveness.

Developing a theoretical framework for intelligent contract acceptance

2020 ◽  
Vol 20 (3) ◽  
pp. 421-445 ◽  
Author(s):  
Alan J. McNamara ◽  
Samad M.E. Sepasgozar
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Industry 4.0 ◽  
Theoretical Framework ◽  
The Body ◽  
Extensive Literature ◽  
Contributing Factors ◽  
Model Framework ◽  
Content Type ◽  
Acceptance Model

Purpose This paper aims to develop a novel theoretical technology acceptance model, namely, for predicting acceptance of the trending technology of intelligent contracts (iContracts) in construction, which aims to integrate the data from emerging cyber-physical systems being introduced to the sector through the industry 4.0 revolution. This model includes main dimensions and critical contributing factors to assess the readiness for the iContract concept within the construction contract environment. Design/methodology/approach Through an extensive literature review, the structure of a unique theoretical technology acceptance model for iContract implementation, within construction, was developed iContract acceptance model (iCAM). Relevant themes were assessed through the lens of the technology acceptance model framework and the four accepted dimensions of the technology readiness index (TRI) concept. The main components of the model were examined with selected practitioners, with relevant experience and understanding of the iContract concept, with thematic mapping of the discussions correlated back to 12 specific iContract contributing constructs of the four adapted TRI dimensions. Findings The paper contributes to the body of knowledge by proposing a novel iCAM for a trending technology based on the specific requirements of iContract adoption. The interviews show that while the desire to digitalise the contractual environment exists, the readiness of the sector for such a disruptive change is unknown. Practical implications The findings and proposed conceptual iCAM offers a lens for the further development of the iContract concept by assisting practitioners to forecast digital readiness of the contract process in construction. Originality/value This study offers a unique and theoretical framework, in an embryonic field, for predicting the success of iContract implementation within construction organisations through the digital, industry 4.0 and revolution.

Political pressure mounts on Japanese media

2015 ◽  
Keyword(s):  
Prime Minister ◽  
Freedom Of Expression ◽  
Press Freedom ◽  
Political Pressure ◽  
Content Type ◽  
International Media ◽  
The Public ◽  
The Media ◽  
Near Term ◽  
The Government

Significance The issue of media independence has become a fraught one under Prime Minister Shinzo Abe's administration, with perceptions rising among journalists and the public that the government is subjecting the media to political pressure. Critics of the administration speak of censorship and threats to freedom of expression. Japan's ranking in the World Press Freedom Index has fallen from 22nd in 2011-12, before Abe took office, to 61st in 2015. Impacts The government seems likely to try to marginalise the criticisms of constitutional scholars, like it marginalises its other critics. International media as well as domestic journalists are likely to feel some pressure from the authorities. In the near term, the issue is unlikely to destabilise the government, or derail passage of security legislation.

Health reform seeks broad improvements in Chile

2019 ◽  
Keyword(s):  
Public Health ◽  
Health Reform ◽  
Content Type ◽  
The Public ◽  
Public Health Systems ◽  
Sick People ◽  
Large Numbers ◽  
Private And Public ◽  
Improve Access

Subject Health reform in Chile. Significance On April 22, President Sebastian Pinera announced two initiatives to reform Chile’s private and public health systems. The first would end years of discrimination and spiralling costs for affiliates of private health insurers, known as ISAPREs. The second aims to improve access and coverage for users of the national health service by strengthening the role of FONASA, the institution which finances the public health system. Impacts Greater competition may deepen the controversial concern that ISAPREs “cannot afford to incorporate sick people”. Fiscal revenues will fall if affiliates leave FONASA in large numbers, as expected. The delay for new ISAPRE members to access all benefits has been called discriminatory and will be a focus of debate in Congress.

Predictors of young consumer’s green purchase behaviour

2016 ◽  
Vol 27 (4) ◽  
pp. 452-472 ◽  
Author(s):  
Yatish Joshi ◽  
Zillur Rahman
Keyword(s):  
Structural Equation ◽  
Predictive Power ◽  
Negative Consequences ◽  
Deterministic Theory ◽  
Content Type ◽  
Government Organizations ◽  
Awareness Campaigns ◽  
Consumption Practices ◽  
The Media ◽  
Environmental Messages

Purpose – The purpose of this paper is to determine the factors that predict green purchase behaviour of young educated consumers in Delhi. Design/methodology/approach – A survey was carried out on a sample of 1,502 young educated consumers. Structural equation modelling was used to assess the predictive power of considered variables towards green purchasing. Findings – Results indicate that the variables under study predicted green purchase behaviour of young educated consumers of Delhi in the following descending order: social influence, attitude towards green purchase, perceived environmental knowledge, recycling participation, ecolabelling and exposure to environmental messages through the media. Research limitations/implications – The sample considered in the study was restricted to Delhi only. Further, the predictive power of only a few variables was examined. Practical implications – The paper identifies key predictors of consumers’ green purchase behaviour, enabling practitioners to understand which factors influence young educated consumers in their decision making regarding green purchases. This knowledge will help marketing managers design effective strategies to encourage green purchase behaviour among such consumers. Social implications – Policy makers and government organizations may use the findings of this study to run awareness campaigns for disseminating information and promoting green purchase behaviour among larger sections of society. Such initiatives may help in minimizing the negative consequences of irresponsible consumption practices on environment and society. Originality/value – The present study is the first which applies reciprocal deterministic theory to predict green purchase behaviour of educated young consumers in India. Moreover, this is the first study to investigate the influence of consumers’ exposure to environmental messages through the media on their green purchase behaviour.

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