Private Investigations and Self-Disclosure of Suspected Fraud: Experimental Evidence on Forensic Accounting Services

2021 ◽  
Author(s):  
Christian Friedrich
Keyword(s):  
Experimental Evidence ◽  
Self Disclosure ◽  
The Public ◽  
Forensic Accounting ◽  
The Press ◽  
A Company

When a company internally suspects material fraud, it faces difficult choices. It can choose to investigate internally or engage an external specialist. Additionally, it can choose to disclose the investigation or take the risk that the investigation is leaked to the public. I analyze whether the choice to engage an external specialist, rather than investigate internally, changes investors’ willingness to invest in the company. I argue that, when engaging external specialists, disclosure choices matter. Conceptualizing the engagement of external specialists as an external credibility signal, I hypothesize that, when engaging external specialists, self-disclosure increases investors’ willingness to invest compared to when the press reveals the investigation. Results from a 2 x 2 between-subjects experiment with 128 non-professional investors support my hypothesis. This suggests that aligning a signal of credible investigation efforts with forthcoming disclosure could be beneficial. Hence, companies conducting genuine investigations could benefit from resisting temptation of non-disclosure.

Analisis Penerapan Kode Etik Jurnalistik Pada Pemberitaan Pemindahan Ibu Kota Indonesia di Liputan6.com

Koneksi ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 215
Author(s):  
Wiwin Fitriyani ◽  
Ahmad Junaidi
Keyword(s):  
Code Of Ethics ◽  
Capital City ◽  
Freedom Of The Press ◽  
News Reporting ◽  
The Public ◽  
News Reports ◽  
Quantitative Content ◽  
The Press ◽  
The Right ◽  
Included Article

Freedom of the Press is the right to express, disseminate ideas, organize, and so forth. Freedom of the Press is based on the provisions made by the Press Council called the Journalistic Code of Ethics. The Journalistic Code of Ethics is the professional ethics of journalists. As the party that disseminates information to the public, journalists need to practice the provisions of the Journalistic Code of Ethics which consists of 11 articles, because various news reports that journalists report should have an impact on society. Then, one of the news that received more attention from the public, namely regarding the relocation of the Indonesian capital. At that time, the news received various responses from various parties. Therefore, various media are aggressively producing news related to this, such as Liputan6.com. In this study, the Journalistic Code of Ethics analyzed with the news included article 1, 2, and 3. The purpose of this study was to determine the application of the Journalistic Code of Ethics in reporting the removal of the Indonesian Capital City on Liputan6.com. Theories used include news reporting and the Journalistic Code of Ethics. Then, for the research method used, namely quantitative content analysis using coding sheets to process, and analyze the data. The results of this study indicate Liputan6.com has implemented a Journalistic Code of Ethics, although of the 55 news samples there are still 19 news that do not meet the element of balance.Kebebasan pers merupakan hak untuk berekspresi, menyebarluaskan gagasan, dan berorganisasi. Kebebasan pers dilandasi oleh ketentuan yang dibuat Dewan Pers yang disebut Kode Etik Jurnalistik. Kode Etik Jurnalistik adalah etika profesi wartawan. Sebagai pihak yang menyebarkan informasi kepada khalayak, jurnalis perlu mempraktikan ketentuan Kode Etik Jurnalistik yang terdiri dari 11 pasal. Hal ini karena berbagai berita yang jurnalis laporkan akan memberi dampak pada masyarakat. Salah satu pemberitaan yang mendapatkan perhatian lebih dari masyarakat, yaitu mengenai pemindahan ibu kota Indonesia. Pada saat itu, kabar tersebut mendapatkan berbagai respon dari berbagai pihak. Oleh karena itu, berbagai media gencar dalam memproduksi berita terkait hal tersebut, salahsatunya Liputan6.com. Pada penelitian ini, Kode Etik Jurnalistik yang dianalisis dengan pemberitaan tersebut, antara lain pasal 1, 2, dan 3. Tujuan dari penelitian ini ialah untuk mengetahui penerapan Kode Etik Jurnalistik pada pemberitaan pemindahan Ibu Kota Indonesia di Liputan6.com. Teori yang digunakan diantaranya pemberitaan, dan Kode Etik Jurnalistik. Metode penelitian yang dipakai yakni analisis isi kuantitatif dengan memakai lembar codinguntuk mengolah, dan menganalisis datanya. Hasil dari penelitian ini menunjukan Liputan6.com sudah menerapkan Kode Etik Jurnalistik, meskipun dari 55 sampel berita masih terdapat 19 berita yang tidak memenuhi unsur keberimbangan.

How to Tell the Truth without Outraging the Press?

MedienJournal ◽  
2017 ◽  
Vol 30 (2-3) ◽  
pp. 37
Author(s):  
Li Xiguang
Keyword(s):  
News Media ◽  
Public Affairs ◽  
Chinese Government ◽  
Government Officials ◽  
The Public ◽  
News Stories ◽  
The Press ◽  
The Media ◽  
The Government ◽  
Chinese News Media

The commercialization of meclia in China has cultivated a new journalism business model characterized with scandalization, sensationalization, exaggeration, oversimplification, highly opinionated news stories, one-sidedly reporting, fabrication and hate reporting, which have clone more harm than good to the public affairs. Today the Chinese journalists are more prey to the manipu/ation of the emotions of the audiences than being a faithful messenger for the public. Une/er such a media environment, in case of news events, particularly, during crisis, it is not the media being scared by the government. but the media itself is scaring the government into silence. The Chinese news media have grown so negative and so cynica/ that it has produced growing popular clistrust of the government and the government officials. Entering a freer but fearful commercially mediated society, the Chinese government is totally tmprepared in engaging the Chinese press effectively and has lost its ability for setting public agenda and shaping public opinions. 

Petroleum geological activities in West Greenland in 2000

2001 ◽  
pp. 24-33 ◽  
Author(s):  
Flemming G. Christiansen ◽  
Jørgen A. Bojesen-Koefoed ◽  
James A. Chalmers ◽  
Finn Dalhoff ◽  
Anders Mathiesen ◽  
...  
Keyword(s):  
Press Release ◽  
Geological Survey ◽  
Petroleum Geology ◽  
Original Series ◽  
West Greenland ◽  
The Public ◽  
Technical Work ◽  
The Press ◽  
Seismic Acquisition

NOTE: This article was published in a former series of GEUS Bulletin. Please use the original series name when citing this article, for example: Christiansen, F. G., Bojesen-Koefoed, J. A., Chalmers, J. A., Dalhoff, F., Mathiesen, A., Sønderholm, M., Dam, G., Gregersen, U., Marcussen, C., Nøhr-Hansen, H., Piasecki, S., Preuss, T., Pulvertaft, T. C. R., Audun Rasmussen, J., & Sheldon, E. (2001). Petroleum geological activities in West Greenland in 2000. Geology of Greenland Survey Bulletin, 189, 24-33. https://doi.org/10.34194/ggub.v189.5150 _______________ The summer of 2000 was exciting for everyone interested in the petroleum geology and exploration of West Greenland. The first offshore well in more than 20 years was drilled by the Statoil group in the Fylla licence area, and seismic acquisition activity offshore West Greenland was more intense than previous years with four new surveys being carried out (Fig. 1). Expectations were high when drilling of the Qulleq-1 well was initiated in July 2000, not only with the licensees and the authorities, but also with the public. The well was classified as highly confidential, but nevertheless all information available was closely followed by the press, especially in Greenland and Denmark, but also internationally (see Ghexis 2000). Disappointment was equally high when the press release in September 2000 reported that the well was dry. Since that time much technical work has been carried out by Statoil and its consultants (Pegrum et al. 2001) and by the Geological Survey of Denmark and Greenland (GEUS), and a more balanced view of the positive and negative surprises from the well can now be presented.

The Practical and Symbolic Functions of Pre-Rameau Opera at the Paris Opéra before Gluck

2020 ◽  
pp. 25-50
Author(s):  
Michel Noiray
Keyword(s):  
Eighteenth Century ◽  
The Public ◽  
Italian Opera ◽  
Paris Opera ◽  
Late Eighteenth Century ◽  
The Press ◽  
Late Eighteenth

This chapter explains how a uniquely long-lived canon evolved in revivals of operas by Jean-Baptiste Lully and his immediate successors—chiefly André Campra and André-Cardinal Destouches—right up to the early 1770s. The Académie Royale de Musique was unique as the only theater to resist Italian repertory, except in two brief controversial periods. A dogmatic commitment to the old style and repertory survived after Lully’s death, quite separate from the operas of Jean-Philippe Rameau. Opposition to this unique practice broke out occasionally among the public, but such opinion was not widely supported in the press. It is striking that the main critics of ancienne musique, as it was called—Rousseau, Paul Henri d’Holbach, and Friedrich Melchior von Grimm—all came from outside France. This chapter is paired with Franco Piperno’s “Italian opera and the concept of ‘canon’ in the late eighteenth century.”

scholarly journals “Liberating the Small Devils”: Red Guard Newspapers and Radical Publics, 1966–1968

2021 ◽  
Vol 246 ◽  
pp. 354-373
Author(s):  
Nicolai Volland
Keyword(s):  
Public Sphere ◽  
Cultural Revolution ◽  
Early Research ◽  
Test Case ◽  
The Public ◽  
The Press ◽  
History Of ◽  
Red Guard ◽  
And Function ◽  
Chinese Public

AbstractRed Guard newspapers and pamphlets (wenge xiaobao) were a key source for early research on the Cultural Revolution, but they have rarely been analysed in their own right. How did these publications regard their status and function within the larger information ecosystem of the People's Republic, and what is their role in the history of the modern Chinese public sphere? This article focuses on a particular subset of Red Guard papers, namely those published by radical groups within the PRC's press and publication system. These newspapers critiqued the pre-Cultural Revolution press and reflected upon the possible futures of a new, revolutionary Chinese press. Short-lived as these experiments were, they constitute a test case to re-examine the functioning of the public in a decidedly “uncivil” polity. Ultimately, they point to the ambiguous potential of the public for both consensus and conflict, liberation and repression, which characterizes the press in 20th-century China.

scholarly journals Self-Governance in Generalized Exchange. A Laboratory Experiment on the Structural Embeddedness of Peer Punishment

Games ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 50
Author(s):  
Georg Kanitsar
Keyword(s):  
Laboratory Experiment ◽  
Public Good ◽  
Experimental Evidence ◽  
Experimental Results ◽  
Social Cooperation ◽  
The Public ◽  
Norm Enforcement ◽  
Structural Setting ◽  
Structural Embeddedness ◽  
Generalized Exchange

Peer punishment is widely lauded as a decentralized solution to the problem of social cooperation. However, experimental evidence of its effectiveness primarily stems from public good structures. This paper explores peer punishment in another structural setting: a system of generalized exchange. In a laboratory experiment, a repeated four-player prisoner’s dilemma is arranged either in a public good structure or in a circular network of generalized exchange. The experimental results demonstrate that the merits of peer punishment do not extend to generalized exchange. In the public good, peer punishment was primarily altruistic, was sensitive to costs, and promoted cooperation. In generalized exchange, peer punishment was also altruistic and relatively frequent, but did not increase cooperation. While the dense punishment network underlying the public good facilitates norm enforcement, generalized exchange decreases control over norm violators and reduces the capacity of peer punishment. I conclude that generalized exchange systems require stronger forms of punishment to sustain social cooperation.

scholarly journals Contested Numbers: Census Controversies and the Press in 1960s Nigeria

2021 ◽  
pp. 1-19
Author(s):  
Gerardo Serra ◽  
Morten Jerven
Keyword(s):  
Public Sphere ◽  
Political Culture ◽  
Cultural History ◽  
The State ◽  
Population Census ◽  
The Public ◽  
The Press ◽  
Distribution Of Resources ◽  
The Public Sphere

Abstract This article reconstructs the controversies following the release of the figures from Nigeria's 1963 population census. As the basis for the allocation of seats in the federal parliament and for the distribution of resources, the census is a valuable entry point into postcolonial Nigeria's political culture. After presenting an overview of how the Africanist literature has conceptualized the politics of population counting, the article analyses the role of the press in constructing the meaning and implications of the 1963 count. In contrast with the literature's emphasis on identification, categorization, and enumeration, our focus is on how the census results informed a broader range of visual and textual narratives. It is argued that analysing the multiple ways in which demographic sources shape debates about trust, identity, and the state in the public sphere results in a richer understanding of the politics of counting people and narrows the gap between demographic and cultural history.

Pyramid: A Case Study of Cyber Security in India

2015 ◽  
Vol 4 (1) ◽  
pp. 135-142 ◽  
Author(s):  
Nimisha Singh ◽  
Abha Rishi
Keyword(s):  
Cloud Computing ◽  
Law Enforcement ◽  
Cyber Security ◽  
Cloud Platform ◽  
The Public ◽  
Security Breaches ◽  
Digital Network ◽  
Digital Crime ◽  
A Company

As the world becomes increasingly interlinked through the Internet, cyberspace frauds are also on the rise. This is a case study on a company, Pyramid Cyber Security (P) Ltd., which specializes in digital crime, fraud and forensic solutions and services in India. Over the years, the company has established several digital forensics laboratories and security projects for agencies in law enforcement, the public sector and corporate organizations. With the scalability, flexibility and economic advantage offered by cloud computing, more and more organizations are moving towards cloud for their applications. With all the benefits of cloud computing, it also opens up a company to the danger of digital crime and security breaches on the cloud platform. This has thrown open new vistas for Pyramid, putting it in a dilemma of whether to focus on the existing business or explore new opportunities in cloud forensics investigation thrown by the wide acceptance of cloud computing. It also poses the question whether a company should go in for pre-incident or post-incident digital network security architecture. It is a teaching case.

Sign in / Sign up

Export Citation Format

Share Document