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1 – 10 of 32Syed Waleed Ul Hassan, Samra Kiran, Samina Gul, Ibrahim N. Khatatbeh and Bibi Zainab
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Originality/value
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.
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Haider Jouma, Muhamad Mansor, Muhamad Safwan Abd Rahman, Yong Jia Ying and Hazlie Mokhlis
This study aims to investigate the daily performance of the proposed microgrid (MG) that comprises photovoltaic, wind turbines and is connected to the main grid. The load demand…
Abstract
Purpose
This study aims to investigate the daily performance of the proposed microgrid (MG) that comprises photovoltaic, wind turbines and is connected to the main grid. The load demand is a residential area that includes 20 houses.
Design/methodology/approach
The daily operational strategy of the proposed MG allows to vend and procure utterly between the main grid and MG. The smart metre of every consumer provides the supplier with the daily consumption pattern which is amended by demand side management (DSM). The daily operational cost (DOC) CO2 emission and other measures are utilized to evaluate the system performance. A grey wolf optimizer was employed to minimize DOC including the cost of procuring energy from the main grid, the emission cost and the revenue of sold energy to the main grid.
Findings
The obtained results of winter and summer days revealed that DSM significantly improved the system performance from the economic and environmental perspectives. With DSM, DOC on winter day was −26.93 ($/kWh) and on summer day, DOC was 10.59 ($/kWh). While without considering DSM, DOC on winter day was −25.42 ($/kWh) and on summer day DOC was 14.95 ($/kWh).
Originality/value
As opposed to previous research that predominantly addressed the long-term operation, the value of the proposed research is to investigate the short-term operation (24-hour) of MG that copes with vital contingencies associated with selling and procuring energy with the main grid considering the environmental cost. Outstandingly, the proposed research engaged the consumers by smart meters to apply demand-sideDSM, while the previous studies largely focused on supply side management.
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Suresh Renukappa, Subashini Suresh, Nisha Shetty, Lingaraja Gandhi, Wala Abdalla, Nagaraju Yabbati and Rahul Hiremath
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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This study aims to determine how integrity influences money laundering combatting.
Abstract
Purpose
This study aims to determine how integrity influences money laundering combatting.
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Originality/value
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.
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Rosie Kitson-Boyce and Palwinder Athwal-Kooner
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Originality/value
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.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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).
Findings
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).
Practical implications
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.
Originality/value
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.
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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.
Abstract
Purpose
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.
Design/methodology/approach
Trials in court between insurance firm and outlaw biker gangs regarding insurance of their clubhouses.
Findings
Protection of insured seems more important than prevention of money laundering.
Research limitations/implications
This is a case study that cannot be generalized.
Practical implications
Anti money laundering is difficult when competing with other considerations.
Social implications
Accusations of money laundering is not sufficient to terminate an insurance contract. Rather, solid evidence is needed.
Originality/value
This is a real case of failing anti-money laundering efforts.
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Kyle Mulrooney, Karen Bullock, Christian Mouhanna and Alistair Harkness
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Nicholas Tymvios, Jake Smithwick and Michael Behm
With proper design and work planning, falls through fragile skylights are preventable. Skylights pose a hazard to workers when their work tasks for operations, maintenance and…
Abstract
Purpose
With proper design and work planning, falls through fragile skylights are preventable. Skylights pose a hazard to workers when their work tasks for operations, maintenance and repair require them to be on roofs. The National Institute of Occupational Health and Safety produced guidelines and special alerts to address the dangers that are present around skylights, and the Occupational Safety and Health Administration regulations have prescriptive requirements for work performed around skylights, and yet incidents still occur. The purpose of this study is to investigate and raise awareness for the causality of the incidents involving skylights in the USA.
Design/methodology/approach
The authors investigated and analyzed 204 incidents involving skylights recorded by the Bureau of Labor Statistics to characterize their nature and to determine any correlation with the roof environment or the nature of the work performed. Using Google Earth and Google Maps roof geometry, proximity of skylights to roof edge and rooftop mechanical equipment was determined.
Findings
The majority of falls through skylights occur during roof maintenance and repair activities. Falls through skylights are underreported. Because of a general lack of good design to reduce or eliminate the risk of falling through skylights, facility managers carry the burden to properly assess work and access on roofs where fragile skylights are present.
Originality/value
The phenomenon of falling through skylights was made aware on a national level in the USA in 1989; however, little has been done from a design and planning perspective to reduce these incidents. This paper presents a unique perspective on the role of facility managers in understanding the hazards associated with roof maintenance near skylights.
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