Search results

The purpose of this paper is to consider some possible reasons for the relatively high rate in Wales of children looked after by local authorities.

Selected potential explanations for Wales having higher rates were tested against aggregate data from published 2021 Government statistics. Wales was compared with England and English regions for area deprivation, local authority spending, placements at home and kinship foster care. Descriptive statistics were produced, and linear regression was used where appropriate.

Wales has higher overall children looked-after rates and a bigger recent increase in these than any English region. Deprivation in Wales was higher than in most English regions. However, a smaller percentage of Welsh variation in local authority looked-after rates was explained by deprivation than was the case for England. Spending on preventative services has increased in recent years in Wales whilst decreasing in England, and there was not a clear relationship between spending on preventative services and the looked-after rate. Wales had a higher rate of care orders placed at home and more children per head of population in kinship foster care than any English region. Some of the explanations that have been suggested for Wales’s particularly high looked-after rates seem to be supported by the evidence from aggregate data and others do not. Practice variation is likely to also be an important part of the picture.

This is an original comparison of Wales, England and English regions using aggregate data. More fine-grained analysis is needed using individual-level data, multivariate analysis and qualitative methods.

This study aims to explore personal and organizational factors in mitigating fraud intention through machiavellian personality, altruistic personality, religiousity, whistleblowing system, and accounting firm size. Companies will suffer greater losses if they cannot prevent fraudulent practices. The fraud hexagon theory is considered effective in detecting the possibility of fraud and the tendency of fraud motivated by personal and organizational factors. Therefore, the researchers examined several factors, including Machiavellian, altruism, religiosity, whistleblowing system and accounting firm size in mitigating fraud intention.

This study used a self-administered survey of accountants in Indonesia. The accountants were selected as the sample because the accounting profession has considerable potential in committing fraud. To avoid common method bias, the authors performed ex ante and ex post on the questionnaire. This research model was tested using structural equation modeling-partial least square.

The results revealed that personal factors in the form of Machiavellian, altruism and religiosity had a direct impact on decreasing fraud intention. In addition, whistleblowing system and accounting firm size were able to promote the effectiveness of fraud mitigation.

This study uses one profession, namely, accountants, so it requires further research to see the similarity of results in other professions.

The results contribute to managerial decision-making. Companies should include personal tests during employee recruitment because personal factors are the key to determining individual fraud behavior.

Combining personal factors and organizational factors can promote the success of the internal control system, so that individuals are encouraged to do ethical things.

This study combines personal and organizational factors in mitigating fraud, so as to know accurately which factors are most capable of mitigating fraud.