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According to the Association of Certified Fraud Examiners, financial statement fraud represents the smallest amount of fraud cases but results in the greatest monetary loss. The researcher previously investigated the characteristics of financial statement fraud and determined the presence of 16 fraud indicators. The purpose of this study is to establish whether investors and other stakeholders can detect and identify financial statement fraud using these characteristics in an analysis of a company’s annual report.

This study analyses a financial statement fraud case, using the same techniques that were previously applied, including horizontal, vertical and ratio analysis. These are preferred because stakeholders have relatively easy access to them.

The findings show several fraud characteristics, with a few additional ones not previously found prevalent. Financial statement fraud thus tends to differ between cases. It is also easier to detect and identify fraud indicators ex post facto.

This study is a practical case showing that financial statement fraud can be detected and identified in the financial statements of companies that commit fraud.

This study reviews and discusses the accounting literature that analyzes the role of auditors and enforcers in the context of fraud.

This literature review includes both qualitative and quantitative studies, based on the idea that the findings from different research paradigms can shed light on the complex interactions between different financial reporting controls. The authors use a mixed-methods research synthesis and select 64 accounting journal articles to analyze the main proxies for fraud, the stages of the fraud process under investigation and the roles played by auditors and enforcers.

The study highlights heterogeneity with respect to the terms and concepts used to capture the fraud phenomenon, a fragmentation in terms of the measures used in quantitative studies and a low level of detail in the fraud analysis. The review also shows a limited number of case studies and a lack of focus on the interaction and interplay between enforcers and auditors.

This study outlines directions for future accounting research on fraud.

The analysis underscores the need for the academic community, policymakers and practitioners to work together to prevent the destructive economic and social consequences of fraud in an increasingly complex and interconnected environment.

This study differs from previous literature reviews that focus on a single monitoring mechanism or deal with fraud in a broadly manner by discussing how the accounting literature addresses the roles and the complex interplay between enforcers and auditors in the context of accounting fraud.

Value co-creation is an important topic of interest in marketing domain for the past decade. Co-creation via the internet has received a particular attention in the literature (O’Hern and Rindfleisch, 2010). Although there have been substantive number of studies of what motivates customers to participate in value co-creation in the internet-based platforms, there is a lack of research of what the deterrents are that may prevent customers from contributing their ideas online. This research was undertaken to define the deterrents from the customers and companies’ point of view. Furthermore, the difference, if exists, between the users’ and marketing professionals’ ranking of the inhibitors to co-creation online is also studied.

This exploratory qualitative research is based on 20 in-depth semi-structured interviews with customers and 20 in-depth semi-structured interviews with marketing specialists from different companies. Spearman’s rank correlation is applied to explore the relationship between the internet users’ and marketers’ responses.

There are nine constraining factors. The results show that although there is a repetition of the mentioned constraining factors indicated by the both groups of the interviewees, the ranking of the barriers is distinctive.

New conceptual information is received on what restrains customers from co-creation from both customers’ and companies’ point of view.

This paper explains the potential problems to be confronted when launching a co-creation project in the internet-based platforms and offers managers a preliminary guide to comprehension of the users’ deterrents rating.

The paper that defines deterrents to co-creation online.

The alienation of megaproject environmental responsibility (MER) behavior is destructive, but its mechanism has not been clearly depicted. Based on fraud triangle theory and the fuzzy set qualitative comparative analysis (fsQCA) method, this study explored the combined effect of antecedent factors on alienation of MER behavior.

Based on the fraud triangle theory and literature review, eight influencing factors associated with the alienation of MER behavior were first identified. Subsequently, the fuzzy-set qualitative comparative analysis was used in this study to reveal configurations influencing alienation of MER behavior.

The study found nine configurations of MER behavioral alienation antecedent factors, integrated into three types of driving modes, i.e. “economic pressure + learning effect,” “institutional defect + moral rejection,” and “information asymmetry + economic pressure + expectation pressure.”

By analyzing the configuration effects of various induced conditions, this study puts forward a comprehensive analysis framework to solve the alienation of MER behavior in the megaprojects and a practical strategy to control alienation of MER behavior.

The purpose of this paper is to contribute to the debate on blockchain (BC) adoption for preventing counterfeiting by investigating BC systems where different options for BC feeding and reading complement the use of BC technology. By grounding on the situational crime prevention, this study analyses how BC systems can be designed to effectively prevent counterfeiting.

This is a multiple-case study of five Italian wine companies using BC to prevent counterfeiting.

This study finds that the desired level of upstream/downstream counterfeiting protection that a brand owner intends to guarantee to customers through BC is the key driver to consider in the design of BC systems. The study identifies which variables are relevant to the design of feeding and reading processes and explains how such variables can be modulated in accordance with the desired level of counterfeiting protection.

The cases investigated are Italian companies within the wine sector, and the BC projects analysed are in the pilot phase.

The study provides practical suggestions to address the design of BC systems by identifying a set of key variables and explaining how to properly modulate them to face upstream/downstream counterfeiting.

This research applies a new perspective based on the situational crime prevention approach in studying how companies can design BC systems to effectively prevent counterfeiting. It explains how feeding and reading process options can be configured in BC systems to assure different degrees of counterfeiting protection.

This paper explores the historical aspects of customer due diligence and related anti-money laundering measures in South Africa. Customer due diligence measures are usually employed to ensure that financial institutions know their customers well by assessing them against the possible risks they might pose such as fraud, money laundering, Ponzi schemes and terrorist financing. Accordingly, customer due diligence measures enable banks and other financial institutions to assess their customers before they conclude any transactions with them. Customer due diligence measures that are utilised in South Africa include identification and verification of customer identity, keeping records of transactions concluded between customers and financial institutions, ongoing monitoring of customer account activities, reporting unusual and suspicious transactions and risk assessment programmes. The Financial Intelligence Centre Act 38 of 2001 (FICA) as amended by the Financial Intelligence Centre Amendment Act 1 of 2017 (Amendment Act) is the primary statute that provides for the adoption and use of customer due diligence measures to detect and combat money laundering in South Africa. Prior to the enactment of the FICA, several other statutes were enacted in a bid to prohibit money laundering in South Africa. Against this background, the article provides a historical overview analysis of these statutes to, inter alia, explore their adequacy and examine whether they consistently complied with the Financial Action Task Force Recommendations on the regulation of money laundering.

The paper provides an overview analysis of the historical aspects of the regulation and use of customer due diligence to combat money laundering in South Africa. In this regard, a qualitative research method as well as the doctrinal research method are used.

It is hoped that policymakers and other relevant persons will adopt the recommendations provided in the paper to enhance the curbing of money laundering in South Africa.

The paper does not provide empirical research.

The paper is useful to all policymakers, lawyers, law students and regulatory bodies, especially, in South Africa.

The paper advocates for the use of customer due diligence measures to curb money laundering in the South African financial markets and financial institutions.

The paper is original research on the South African anti-money laundering regime and the use of customer due diligence measures to curb money laundering in South Africa.