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1 – 10 of 270
Article
Publication date: 12 June 2024

Neha Chhabra Roy and Sreeleakha P.

This study addresses the ever-increasing cyber risks confronting the global banking sector, particularly in India, amid rapid technological advancements. The purpose of this study…

Abstract

Purpose

This study addresses the ever-increasing cyber risks confronting the global banking sector, particularly in India, amid rapid technological advancements. The purpose of this study is to de velop an innovative cyber fraud (CF) response system that effectively controls cyber threats, prioritizes fraud, detects early warning signs (EWS) and suggests mitigation measures.

Design/methodology/approach

The methodology involves a detailed literature review on fraud identification, assessment methods, prevention techniques and a theoretical model for fraud prevention. Machine learning-based data analysis, using self-organizing maps, is used to assess the severity of CF dynamically and in real-time.

Findings

Findings reveal the multifaceted nature of CF, emphasizing the need for tailored control measures and a shift from reactive to proactive mitigation. The study introduces a paradigm shift by viewing each CF as a unique “fraud event,” incorporating EWS as a proactive intervention. This innovative approach distinguishes the study, allowing for the efficient prioritization of CFs.

Practical implications

The practical implications of such a study lie in its potential to enhance the banking sector’s resilience to cyber threats, safeguarding stability, reputation and overall risk management.

Originality/value

The originality stems from proposing a comprehensive framework that combines machine learning, EWS and a proactive mitigation model, addressing critical gaps in existing cyber security systems.

Details

Digital Policy, Regulation and Governance, vol. 26 no. 6
Type: Research Article
ISSN: 2398-5038

Keywords

Article
Publication date: 16 September 2024

Yi-Chia Wang and Hong-Lin Su

This study aims to investigate the dynamics between exogenous shocks, financial stress and economic performance in the USA from January 1995 to August 2023.

Abstract

Purpose

This study aims to investigate the dynamics between exogenous shocks, financial stress and economic performance in the USA from January 1995 to August 2023.

Design/methodology/approach

Granger-causality tests and impulse response analyses are used to examine causal relationships and dynamic responses among crude oil prices, real M2 money supply, financial stress and key economic indicators.

Findings

This study reveals a significant correlation between elevated financial stress and reduced real output, along with disruptions in the labor market, potentially leading to economic recessionary trends. Failure to address these challenges could perpetuate labor market difficulties, weaken capital accumulation within the loanable funds market and ultimately hinder long-term economic growth prospects in the USA.

Practical implications

This study offers insights for policymakers to mitigate financial stress. Recommendations include enhancing financial surveillance, strengthening regulatory frameworks, promoting economic diversification and implementing countercyclical policies to stabilize the economy and support labor markets. In addition, proactive monitoring of financial stress indicators can serve as early warning signals, aiding in timely interventions and effective risk management strategies.

Originality/value

This research provides a comprehensive analysis of how the financial stress index (FSI) mediates the effects of external shocks on the US economy, addressing a gap in existing literature. The integration of the FSI into the analysis enhances the understanding of the transmission channels through which external shocks influence the economy.

Details

Studies in Economics and Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1086-7376

Keywords

Book part
Publication date: 4 October 2024

Douglas J. Cumming and Zachary Glatzer

This chapter focuses on how alternative data can change the nature of financial forecasting through improved short-term forecasting techniques and decreased informativeness from…

Abstract

This chapter focuses on how alternative data can change the nature of financial forecasting through improved short-term forecasting techniques and decreased informativeness from longer term sources. Increased use of social media data leads the charge in transforming this transition. Alternative data are data not from standard financial statements or formal reports. This chapter looks at alternative data from new sources (e.g., social media, Internet of Things [IoT], and digital footprints) and alternative data from new collection methods like web scraping for textual analysis, image analysis, and vocal analysis). It first discusses standard data in financial forecasting. Next, this chapter examines alternative data in financial forecasting. Finally, it discusses alternative data used in studying finance more broadly.

Details

The Emerald Handbook of Fintech
Type: Book
ISBN: 978-1-83753-609-2

Keywords

Article
Publication date: 9 August 2024

Heather Roach

The author, who is Chair of Norfolk’s Safeguarding Adults’ Board (SAB) reflects on the impact of a Safeguarding Adults Review (SAR) and the actions that resulted. The purpose of…

Abstract

Purpose

The author, who is Chair of Norfolk’s Safeguarding Adults’ Board (SAB) reflects on the impact of a Safeguarding Adults Review (SAR) and the actions that resulted. The purpose of the paper is to provide an insight into a significant SAR and the resulting actions desinged to change practice.

Design/methodology/approach

The actions illuminate the power of hospitals and politicians over people’s lives. It took the deaths of three young adults with learning disabilities, in a hospital, to move beyond the status quo and organise some very different service responses.

Findings

“Progress summits” have considered local and national actions. There have been important gains and setbacks, including the delayed reform of the Mental Health Act. Despite uncertainties, SAB can be detonators to listening and taking action.

Originality/value

This is a unique insight into the impact of a Safeguarding Adults Review and the actions that resulted from this.

Details

The Journal of Adult Protection, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1466-8203

Keywords

Article
Publication date: 26 June 2024

Wael Hemrit and Ines Belgacem

This study aims at investigating the effect of corporate governance attributes on the Fraud disclosure of Takaful insurance companies in Saudi Arabia from 2014 to 2022.

Abstract

Purpose

This study aims at investigating the effect of corporate governance attributes on the Fraud disclosure of Takaful insurance companies in Saudi Arabia from 2014 to 2022.

Design/methodology/approach

This study uses a self-constructed disclosure index to quantify the level of fraud information using content analysis. The count regression (Poisson and negative binomial) models in panel data modeling are used to check the interdependence relationship between the Fraud disclosure and the corporate governance structure of 26 Takaful insurers.

Findings

The findings confirm the negative effect of ownership structure and the board size on the Fraud disclosure. However, the high proportion of independent board members, the audit board committee and the size of the risk board committee positively affect the extent of Fraud disclosure. Finally, this study provide evidence that large size of Shariah board is associated with a lower level of voluntary Fraud disclosure.

Research limitations/implications

Both economics-based theories and social exchange theory provide a better basis upon which to understand mechanisms by which board of directors in Takaful insurance provides external stakeholders with valuable information about corporate fraud.

Practical implications

It seems important to equip audit and Shariah board committee with the tools to give them an operational content that focus systematically on the “tone at the top” in investigating fraud, including disclosure and discipline.

Originality/value

Corporate governance is rapidly changing in Saudi Arabia and it is unclear whether adopting a corporate governance practices in financial institutions is appropriate for Islamic insurance companies.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Open Access
Article
Publication date: 15 July 2024

Timothy Souley and Ishmael Abubaka

This article explores the education crisis in Cameroon, focusing on the personal experiences of teachers and the strategies they employ to reduce school dropout during the…

Abstract

Purpose

This article explores the education crisis in Cameroon, focusing on the personal experiences of teachers and the strategies they employ to reduce school dropout during the transitional phase from primary to secondary education.

Design/methodology/approach

Based on a teacher training programme, 31 interviews with primary and secondary school teachers were conducted. An exploratory research design with an inductive thematic approach was used to identify themes and establish code categories. This design allowed for flexibility in investigating contextual crisis factors by eliciting interpersonal stories and exploring the dynamics of each case.

Findings

Three types of dropout prevention strategies – either standalone or mixed – are identified, depending on network, opportunity or service factors. Network-based strategies are considered the most effective and popular, as school dropout is largely influenced by students’ social backgrounds, and teachers remain key players in community life. Lies and fictional narratives, through opportunity- or service-based strategies, create dishonesty and unrealistic expectations regarding final education outcomes. Each type of strategy has significant limitations due to the highly fragmented education system in the country.

Originality/value

The article reveals that school dropout prevention in Cameroon is hampered significantly by education disorganisation. Teachers’ individual practices are insufficient to convey the actual value of education and reverse dropout decisions made after careful consideration. A national pedagogy plan is needed to ensure continuity.

Details

Journal of International Cooperation in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2755-029X

Keywords

Article
Publication date: 16 April 2024

Lorenz S. Neuwirth and Jordan Bell

Lead is a well-established environmental contaminant that over the last 50 years has become recognized as a neurotoxin with its greatest concern for the developing child (i.e…

Abstract

Purpose

Lead is a well-established environmental contaminant that over the last 50 years has become recognized as a neurotoxin with its greatest concern for the developing child (i.e. both in-utero and postnatally). What is problematic is that children exposed to lead often come from lower socioeconomic status (SES), are largely Black communities and are further at increased risk for developing adverse childhood experiences (ACEs). The literature on ACEs had focused much on trauma, single parenting, child abuse, lack of finances and stress, etc., but has not considered the intersectionality of these ACEs as risk factors within environmental neurotoxic exposures such as lead poisoning. This is important as most low SES communities are Black. In particular, within the New York City Housing Authority (NYCHA), Black families have been neglected of proper lead-abatement to their apartments for nearly 70 years.

Design/methodology/approach

This is a viewpoint/perspective paper that examines the lived experiences of Black folxs in NYCHA through a Black critical theory (BlackCrit) and antiblackness framework pertaining to ACEs, and lead poisoning within the NYCHA system of New York City. This perspective paper draws upon the last three years of news reports, five decades of publicly available data sets from NYCHA and the comptroller to raise an awareness of how Black children are treated by NYCHA generation after generation which can be argued as a mass atrocity against NYCHA residents. Furthermore, the systematic and institutionalized racism and environmental injustices by NYCHA and the state can also be considered as a crime against humanity. As such, BlackCrit could help to position awareness, advocacy and knowledge about Black folxs residing in NYCHA to achieve fair, safe and affordable public housing to experience Black joy across future generations.

Findings

Thus, rather than civic and state government response efforts focusing their full attention and resources to serving and supporting individuals affected by ACEs they should equally consider the environments in which Black people live and also allocate funds proportionally to address these areas often overlooked. Moreover, proportions of these funds should be redirected especially to lead-abatement and removal of known sources of lead exposures, evaluation of suspected sources of lead exposures (i.e. drinking water, baby food and formula, children’s juice and cereal products, superfund and other waste sites, electronic recycling plants, etc.) and accompanied by all affected children undergoing full and comprehensive neuropsychological testing and follow up studies paid for by the state. The goal should have two fundamental objectives: (1) accepting accountability for failing to address these preventable neuropsychological issues directly affecting Black children generation after generation and (2) offering the proper waived or reimbursable supports and resources to help Black children sustain the best quality of life (QOL) trajectory possible when diagnosed with lead poisoning.

Research limitations/implications

The manuscript is a viewpoint/perspective paper grounded in BlackCrit and an antiblackness framework. There are ample public news reports and public data available from NYCHA on these matters over the last three years. However, the scope of this paper was not to delve too deep into these numbers per se, but rather to address the concerns leading up to and arguably contributing to, at least in part, to these numbers of lead-exposed Black children in NYCHA. Lead poisoning has never been considered as an ACE and its relationship to mass atrocity research is novel which may pave a new avenue for research of this kind through the utility of BlackCrit and antiblackness framework to support and advocate for change so that Black children can be provided with a basic human right of safe housing and experience Black joy.

Practical implications

BlackCrit has not been used in the context of lead poisoning research. Mostly individuals and families of middle- and low-income have been studied in the context of poverty and lead poisoning. However, many people who live in poverty, in public housing, within New York are Black. Thus, Black children are generation after generation exposed to unaddressed lead-abatement and it appears that now more than ever BlackCrit should become the framework for how this work should be discussed in the literature to raise awareness to state governments regarding Black folx's persistent lead poisoning, NYCHA's neglect and mass atrocity research as a long overdue advocacy effort to bring the necessary voice, authentic narrative, and actual knowledge of the lived experiences of Black families in NYCHA with lead poisoning.

Social implications

The goal of this viewpoint/perspective paper should have two fundamental objectives (1) NYCHA and New York State accepting accountability for failing to address these preventable lead poisoning issues directly affecting Black children; and (2) offering the proper support and resources to help Black children sustain the best QOL trajectory possible when diagnosed with lead poisoning.

Originality/value

Lead poisoning research has never been approached through a mass atrocity and BlackCrit framework and perspective. This is the first report on bridging these fields within the context of NYCHA public housing neglect of lead-abatement and continued poisoning of current and future generations of Black children. This failure of NYCHA lead-abatement contributes annually to economic loss in New York State for many years to come which could be entirely avoided.

Details

Journal for Multicultural Education, vol. 18 no. 3
Type: Research Article
ISSN: 2053-535X

Keywords

Book part
Publication date: 2 September 2024

Hiranya Dissanayake, Hareendra Dissabandara, Roshan Ajward, Wasantha Perera, Catalin Popescu and Irina Gabriela Radulescu

This bibliometric analysis underscores the increasing importance of corporate sustainability in the post-COVID-19 era. Despite existing confusion and a dearth of studies on…

Abstract

This bibliometric analysis underscores the increasing importance of corporate sustainability in the post-COVID-19 era. Despite existing confusion and a dearth of studies on measuring corporate sustainability, the study identifies a significant methodological gap and endeavors to address it by proposing a comprehensive measure. The primary goal is to bridge this gap by conducting a bibliometric analysis on the scale of corporate sustainability, examining 126 documents spanning from 2001 to 2022. The study employs an expert opinion survey to identify and finalize dimensions and sub-dimensions of corporate sustainability, followed by a literature mapping process to formulate questionnaire items. A pilot survey is then conducted to ensure the reliability of the questionnaire. The study proposes utilizing the Organisation for Economic Co-operation and Development (OECD) index construction methodology to establish the Corporate Sustainability Index (CSI). The key findings reveal that corporate sustainability comprises economic, environmental, and social sustainability. Environmental sustainability encompasses aspects such as air, water, land, biodiversity, ocean preservation, waste prevention, and environmental management. Social sustainability involves the satisfaction of various stakeholders, including employees, shareholders, customers, community, government, nongovernmental organizations (NGOs), and suppliers. Economic sustainability is characterized by long-term profits, cost efficiency, trade-offs, sustainable investments, and spin-offs. Rooted in stakeholder theory, the proposed scale holds theoretical significance for researchers and is pertinent to policymakers striving to achieve sustainable development goals (SDGs) by 2030. Additionally, it serves as a crucial tool for practitioners and companies to assess their level of corporate sustainability.

Details

Emerging Patterns and Behaviors in a Green Resilient Economy
Type: Book
ISBN: 978-1-83549-781-4

Keywords

Article
Publication date: 6 February 2024

Luwei Zhao, Qing’e Wang, Bon-Gang Hwang and Alice Yan Chang-Richards

The purpose of this study is to develop a new hybrid method that combines interpretative structural modeling (ISM) and matrix cross-impact multiplication applied to classification…

Abstract

Purpose

The purpose of this study is to develop a new hybrid method that combines interpretative structural modeling (ISM) and matrix cross-impact multiplication applied to classification (MICMAC) to investigate the influencing factors of sustainable infrastructure vulnerability (SIV).

Design/methodology/approach

(1) Literature review and case study were used to identify the possible influencing factors; (2) a semi-structured interview was conducted to identify representative factors and the interrelationships among influencing factors; (3) ISM was adopted to identify the hierarchical structure of factors; (4) MICMAC was used to analyze the driving power (DRP) and dependence power (DEP) of each factor and (5) Semi-structured interview was used to propose strategies for overcoming SIV.

Findings

Results indicate that (1) 18 representative factors related to SIV were identified; (2) the relationship between these factors was divided into a five-layer hierarchical structure. The 18 representative factors were divided into driving factors, dependent factors, linkage factors and independent factors and (3) 12 strategies were presented to address the negative effects of these factors.

Originality/value

The findings illustrate the factors influencing SIV and their hierarchical structures, which can benefit the stakeholders and practitioners of an infrastructure project by encouraging them to take effective countermeasures to deal with related SIVs.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 9
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 6 August 2024

Musa Özçelik and Ganite Kurt

This study aims to gain a new perspective on auditing by measuring investors’ fraud perception and to reveal the necessity of increasing individuals’ fraud perception by…

Abstract

Purpose

This study aims to gain a new perspective on auditing by measuring investors’ fraud perception and to reveal the necessity of increasing individuals’ fraud perception by determining the effect of fraud perception on the intention to invest in crypto assets from the investor’s perspective.

Design/methodology/approach

As part of this quantitative research, a survey was conducted on individuals residing in Türkiye and aged 18 years and above through a convenience sampling method. A total of 446 participants were included in the study. The data collected was analyzed using the partial least squares-variance based structural equation modeling (PLS-SEM) method using the SmartPLS program.

Findings

Fraud perception causes individuals to be more risk-averse and reduces their intention to invest in crypto assets. At the same time, it has been observed that risk-averse individuals have lower intention to invest in crypto assets. According to the results of the mediating effect analysis, risk aversion behavior partially mediates between the fraud perception and the intention to invest in crypto assets. Among the emotions, only fear increases risk aversion behavior. Among the personality traits, extroversion and openness to experience personality traits reduce risk aversion behavior, whereas neuroticism personality traits increase the intention to invest in crypto assets.

Originality/value

In an environment where traditional auditing activities are insufficient, increasing investors’ perceptions of fraud can reduce fraud-related losses. In this context, to the best of the authors’ knowledge, the present study might be among the first to investigate the impact of individuals’ perceptions of fraud on their investment intentions in crypto assets.

Details

International Journal of Accounting & Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1834-7649

Keywords

1 – 10 of 270