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This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information technology (IT) on the detection and prevention of fraud within organizations.

Primary data were collected from 250 financial accountants, internal auditors and external auditors through questionnaires. The non-probability snowball sampling technique was used for data collection, with the sample t-test, one-way ANOVA and paired sample t-test applied for analysis.

The results indicate that robust CG practices and IT techniques significantly aid in detecting and reducing fraudulent activities by minimizing opportunities, rationalizations, pressures and capabilities of potential employees to commit fraud. Internal controls also play a significant role in reducing instances of fraud. Notably, ethical officers and ethical training were not perceived as significantly effective in preventing and detecting fraud, leading to a perception that fraudulent practices are prevalent and increasing the risk of future fraudulent activities.

This study recommends the adoption of strong CG practices to identify potential fraud within an organization. Moreover, IT techniques should be tailored to specific needs for effective utilization. Furthermore, the government should increase awareness regarding data provision by departments, organizations and other related personnel. Future research could use secondary data from various regions to expand the literature in this field.

This research uniquely combines three significant factors: CG, IT and forensic accounting in fraud detection and prevention. It contributes to the enhancement of literature about fraud and its preventive and detective measures. The results of this study set the seed for future research, government policymaking and enhanced organizational practices.

The purpose of this research was to explore the stickiness of players' motivation in a virtual community and to explore the important factors for gamers.

In this research, motivation was the independent variable; the virtual community was the mediator; and stickiness was the dependent variable. An online questionnaire survey was conducted, with users of augmented reality (AR) as the research objects. Statistical analysis was carried out using SPSS and AMOS software to verify the research model and research hypotheses, to understand the relation between player motivation and stickiness and to determine whether there were any changes in the virtual community.

The authors found that the relation between players' motivation in AR-based games and the virtual community had a significant positive impact. Ingress had a significant positive impact on the virtual community and stickiness, and Pokémon had a significant positive impact too. The virtual community of the Ingress game played a completely mediating role in motivation and stickiness, but the virtual community in Pokémon did not have a mediating effect.

The novel approach adopted in this study enabled us to determine the causal relation between player motivation, the virtual community and stickiness, on the basis of the theoretical framework formulated, and the latter was used to construct a path analysis model diagram. The correlation between motivation and the virtual community, between the virtual community and stickiness, and the causal relation between all three was verified. The study results and conclusions may help companies understand how to use virtual communities in AR games to improve stickiness and motivate gamers to continue playing.

The COVID-19 pandemic has affected around 216 countries and territories worldwide and more than 2000 cities in India, alone. The smart cities mission (SCM) in India started in 2015 and 100 smart cities were selected to be initiated with a total project cost of INR 2031.72 billion. Smart city strategies play an important role in implementing the measures adopted by the government such as the issuance of social distancing regulations and other COVID-19 mitigation strategies. However, there is no research reported on the role of smart cities strategies in managing the COVID-19 outbreak in developing countries.

This paper aims to address the research gap in smart cities, technology and healthcare management through a review of the literature and primary data collected using semi-structured interviews.

Each city is unique and has different challenges, the study revealed six key findings on how smart cities in India managed the COVID-19 outbreak. They used: Integrated Command and Control Centres, Artificial Intelligence and Innovative Application-based Solutions, Smart Waste Management Solutions, Smart Healthcare Management, Smart Data Management and Smart Surveillance.

This paper contributes to informing policymakers of key lessons learnt from the management of COVID-19 in developing countries like India from a smart cities’ perspective. This paper draws on the six Cs for the implications directed to leaders and decision-makers to rethink and act on COVID-19. The six Cs are: Crisis management leadership, Credible communication, Collaboration, Creative governance, Capturing knowledge and Capacity building.

This study aims to determine how integrity influences money laundering combatting.

A qualitative approach using methodological triangulation was used to answer the question to describe and understand the phenomena from the participants’ perspective. Data was gathered with a semi-structured questionnaire, observation and field notes.

Analysis revealed that 93% of law enforcement investigators believe integrity is required to combat money laundering. They also observed that integrity is needed for the political environment, institutions and their personnel or officers.

There is a need for integrity in the economy’s public and private sectors to combat money laundering effectively. Integrity must be present in the political environment, institutions and personnel. Hence, a recommendation is to appoint chief integrity officers in all stakeholder organisations.

This study is among the few research that covers the area of integrity and its influence on combatting money laundering from law enforcement investigators’ perspective.

The purpose of this paper is to discuss the legal barriers to termination of an insurance arrangement where there is suspicion of money laundering when paying insurance premiums.

Trials in court between insurance firm and outlaw biker gangs regarding insurance of their clubhouses.

Protection of insured seems more important than prevention of money laundering.

This is a case study that cannot be generalized.

Anti money laundering is difficult when competing with other considerations.

Accusations of money laundering is not sufficient to terminate an insurance contract. Rather, solid evidence is needed.

This is a real case of failing anti-money laundering efforts.

The purpose of this study is to explore the experiences of those volunteering within a restorative justice service thus enabling an insight into their perceptions of the different methods used, their beliefs about restorative justice effectiveness, and its place within the criminal justice system. The study also sought to identify any challenges and positive experiences the participants encountered during their role as volunteers, with volunteering during the COVID-19 pandemic explored specifically.

Data was collected from the participants (n = 5) via semi-structured interviews and analysed using thematic analysis, thus enabling patterns within the experience of the volunteers to be identified.

A prior understanding and interest in restorative justice was evident within the data, with participants demonstrating a preference for direct, face-to-face mediation. The perceived lack of support from external agencies was discussed along with the role of education in their volunteering experience. Finally, it was acknowledged that although face-to-face practice was deemed the most effective overall, certain practices adopted during COVID-19 enabled aspects of the role to be carried out more efficiently and equally as effectively.

The findings from this study draw out real-world implications, producing tangible action points for restorative justice services. Some tentative suggestions for future practice are outlined.

The volunteers’ role within restorative justice is often overlooked within the literature (Paul and Borton, 2013) and time constraints can add additional barriers to a hard-to-reach population. However, volunteers play a vital role in restorative justice. By exploring and listening to the volunteers’ experience, this study expands an additional strand within the literature in terms of what makes restorative justice effective and the challenges that are faced from a volunteer perspective.

This study explores how police culture is experienced by women officers serving in positions where they are significantly underrepresented (i.e. leadership and elite specialty units) and the environmental factors that shape these experiences.

A qualitative analysis of transcripts from interviews with 71 women serving in male-dominated roles was conducted (N = 39 ranking women; N = 32 women on elite units).

Participants described five occupational, organizational and assignment-level factors that shaped their workplace experiences. While some contextual forces at play are similar for women working patrol (e.g. traditional police culture, the underrepresentation of women in law enforcement) unique position-level factors were also identified (e.g. the high-risk and consequential nature of the work).

While the cultural environment for women patrol officers has improved in the past few decades, the same cannot be said for women working in positions that are still dominated by men. More attention to this area of policing is needed to ensure gender diversity is achieved throughout organizations and not only in positions deemed suitable for women.

The study extends research on women in policing beyond the focus on patrol. Further, it explores the assignment- and rank-based perspectives of police culture, which are largely absent from the literature.

This study aims to objectively synthesize the volume of accounting literature on financial statement fraud (FSF) using a systematic literature review research method (SLRRM). This paper analyzes the vast FSF literature based on inclusion and exclusion criteria. These criteria filter articles that are present in the accounting fraud domain and are published in peer-reviewed quality journals based on Australian Business Deans Council (ABDC) journal ranking. Lastly, a reverse search, analyzing the articles' abstracts, further narrows the search to 88 peer-reviewed articles. After examining these 88 articles, the results imply that the current literature is shifting from traditional statistical approaches towards computational methods, specifically machine learning (ML), for predicting and detecting FSF. This evolution of the literature is influenced by the impact of micro and macro variables on FSF and the inadequacy of audit procedures to detect red flags of fraud. The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.

This paper chronicles the cluster of narratives surrounding the inadequacy of current accounting and auditing practices in preventing and detecting Financial Statement Fraud. The primary objective of this study is to objectively synthesize the volume of accounting literature on financial statement fraud. More specifically, this study will conduct a systematic literature review (SLR) to examine the evolution of financial statement fraud research and the emergence of new computational techniques to detect fraud in the accounting and finance literature.

The storyline of this study illustrates how the literature has evolved from conventional fraud detection mechanisms to computational techniques such as artificial intelligence (AI) and machine learning (ML). The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.

This paper contributes to the literature by providing insights to researchers about why the evolution of accounting fraud literature from traditional statistical methods to machine learning algorithms in fraud detection and prediction.

This article examines challenges and strategies related to police relationships and engagement with rural communities in England and Wales, Australia and France. It aims to bridge a gap in knowledge around how police balance public demands with organisational and contextual constraints, exploring the role of communication technology in overcoming geographical and cultural barriers in rural policing.

The research draws upon 121 semi-structured interviews conducted across three distinct jurisdictions. In the United Kingdom and Australia, interviews were conducted via Microsoft Teams, while face-to-face interviews were conducted in France. Participants were recruited through the purposive sampling of police working in rural areas. The data were thematically analysed using NVivo Software.

Rural communities have low expectations of policing services, a consequence of geography, organisational structures and limited resource allocation. Building relationships can be challenging owing to isolation and terrain, the need for officers to have local and cultural knowledge, and difficulties in recruiting officers in rural posts. Technology-mediated communication has played a part in the solutions (e.g. social media). However, this may not always be suitable owing to limited connectivity, citizen and police preferences for communication and engagement, and the institutional and cultural nuances surrounding the application of technology.

This article provides empirical insights into the attitudes and experiences of rural police officers, highlighting the distinctive policing context and engagement needs of rural communities. The research underscores the necessity for contextually aware engagement. It suggests that while technology-mediated communication offers some solutions to spatial challenges, its effectiveness may be limited by access, generational preferences and the adaptability of police institutions and cultures.

This study aims to address a systematic literature review (SLR) using bibliometrics on the relationship between academic integrity and artificial intelligence (AI), to bridge the scattering of literature on this topic, given the challenge and opportunity for the educational and academic community.

This review highlights the enormous social influence of COVID-19 by mapping the extensive yet distinct and fragmented literature in AI and academic integrity fields. Based on 163 publications from the Web of Science, this paper offers a framework summarising the balance between AI and academic integrity.

With the rapid advancement of technology, AI tools have exponentially developed that threaten to destroy students' academic integrity in higher education. Despite this significant interest, there is a dearth of academic literature on how AI can help in academic integrity. Therefore, this paper distinguishes two significant thematical patterns: academic integrity and negative predictors of academic integrity.

This study also presents several contributions by showing that tools associated with AI can act as detectors of students who plagiarise. That is, they can be useful in identifying students with fraudulent behaviour. Therefore, it will require a combined effort of public, private academic and educational institutions and the society with affordable policies.

This study proposes a new, innovative framework summarising the balance between AI and academic integrity.