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Article
Publication date: 14 December 2020

Richard G. Brody, Gaurav Gupta and Michael Turner

The purpose of this paper is to examine factors motivating an individual to report a whistleblowing scenario to various stakeholders within a company. This paper examines…

Abstract

Purpose

The purpose of this paper is to examine factors motivating an individual to report a whistleblowing scenario to various stakeholders within a company. This paper examines how four factors (country of origin and the espoused national cultures of masculinity, collectivism and uncertainty avoidance) influence the level of responsibility toward three stakeholders at different levels of hierarchy in an organization.

Design/methodology/approach

Using a case-based approach, this study collects data from 432 accounting students from two different countries. Using regression analysis on the pooled data, this paper provides evidence on how accounting students would behave when facing a whistleblowing situation involving their immediate supervisor.

Findings

This study finds that country of origin and espoused national cultural values influence the individual’s decision regarding whom to blow the whistle.

Originality/value

The study has improved upon the methodological deficiencies of previous studies that rely on Hofstede’s (1980) cultural values in that the paper focuses on the espoused national culture at the individual level.

Details

International Journal of Accounting & Information Management, vol. 29 no. 2
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 3 October 2016

Richard G. Brody and Frank S. Perri

The purpose of this paper is to explore the issue of suicide, a violent act against one’s self, as it relates to white- and red-collar crimes. White-collar crime can be…

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Abstract

Purpose

The purpose of this paper is to explore the issue of suicide, a violent act against one’s self, as it relates to white- and red-collar crimes. White-collar crime can be described as nonviolent crime committed for financial gain. Red-collar crime describes a situation where a white-collar criminal commits an act of violence, often murder, to silence someone who is in a position to report a fraud they have perpetrated. Previous research has not addressed the issue of suicide, as it relates to white- and red-collar crime.

Design/methodology/approach

The analysis is conceptual, focusing on the historical underpinnings of white- and red-collar crime and reviewing the evolution of white-collar criminals. Sources of information consisted of published news media, scholarly articles and articles retrieved from the web.

Findings

A suicide may be linked, directly or indirectly, to a financial crime. Law enforcement must be careful not to jump to conclusions, as there is a possibility that a staged suicide has occurred.

Originality/value

Law enforcement individuals may want to consider an additional motive when investigating a suicide, especially when the victim has some type of connection to a known fraud. This type of connection may not be readily apparent and may require a new approach on the part of a law enforcement investigation.

Details

Journal of Financial Crime, vol. 23 no. 4
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 28 January 2020

Richard G. Brody, Gaurav Gupta and Todd White

The purpose of this paper is to examine whistleblowing behavior in the accounting community (students and professionals) in an emerging economy – India.

Abstract

Purpose

The purpose of this paper is to examine whistleblowing behavior in the accounting community (students and professionals) in an emerging economy – India.

Design/methodology/approach

Using a case-based approach, data were collected from 263 accounting students and 268 accounting professionals in India.

Findings

Using multivariate and univariate analyses of variance and logistic regressions, the authors provided evidence on how accounting students and professionals behave in a whistleblowing environment. Specifically, the authors found mixed results when comparing the behavior of accounting students and professionals in a whistleblowing scenario. All subjects reflected a more collectivist attitude, although professionals were more concerned about “fixing” the identified internal control problem (a “shared” problem). Both groups expressed a firm desire to collect more evidence against the likely fraudster.

Practical implications

In this era of global offshoring of services including accounting, the current study makes significant contributions to the accounting ethics literature and the accounting profession by analyzing whistleblowing behavior from an Indian perspective – a highly underrepresented area in the accounting ethics literature. The study aims to guide companies and investors in the US and elsewhere that do business in India.

Originality/value

While the accounting literature has plenty of research on whistleblowing in the Western world, there is a dearth of literature on whistleblowing in India. This paper is among the first to document whistleblowing behavior in India, a country that prides itself on its vast availability of English-speaking and technically sound accounting professionals.

Details

International Journal of Accounting & Information Management, vol. 28 no. 1
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 1 October 2018

Richard G. Brody, Harold U. Chang and Erich S. Schoenberg

Most people are probably aware of malware, but they may not be aware of malware in what may be its most dangerous form, i.e. causing physical harm, even death, to…

Abstract

Purpose

Most people are probably aware of malware, but they may not be aware of malware in what may be its most dangerous form, i.e. causing physical harm, even death, to individuals. This paper aims to document how software can cause malicious harm to individuals by attacking modern systems that appear to be neglected and under-researched.

Design/methodology/approach

This paper will review some of the most significant areas of concern with respect to end of days malware, i.e. malware that has a dangerous intent. The areas included are automobiles, medical devices and air traffic control systems.

Findings

The potential harmful effects of malware are often not well known by consumers and businesses around the world. These issues are not limited to just financial harm. Lives can actually be in danger. Underestimating the importance of cybersecurity and understanding the dangers that are associated with advancing technology are global issues that will continue unless there is enough awareness to force businesses and governments to address these issues. It is critical that safeguards are established.

Originality/value

While many papers have been written about malware and the implications of having malicious software infect a computer or a network, little attention has been paid to “end of days” malware. With advancing technology, malware now has the ability to cause serious injury or death to individuals who have minimal or no knowledge of the potential consequences of, for example, driving in an automobile, wearing or having an internal medical device or flying on an airplane. It is up to businesses and governments to address these issues.

Details

International Journal of Accounting & Information Management, vol. 26 no. 4
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 27 January 2020

Richard G. Brody, Sara Kern and Kehinde Ogunade

The purpose of this study is to examine and provide additional insights into Nigerian 419 scams. Such scams may also be referred to as advance fee frauds. This study not…

Abstract

Purpose

The purpose of this study is to examine and provide additional insights into Nigerian 419 scams. Such scams may also be referred to as advance fee frauds. This study not only provides a historical perspective as to why these scams continue to remain popular and successful but also addresses cultural issues and technological issues associated with this type of fraud.

Design/methodology/approach

The analysis is primarily conceptual, focusing on the historical underpinnings of 419 scams as well as changes that have occurred as a result of technological advancements. Further, an active Nigerian scammer agreed to be interviewed by one of the authors and the information has been incorporated into this paper.

Findings

Fraudsters in Nigeria use a more “scientific” approach to identifying victims. The Government of Nigeria has been implementing some new policies and techniques to identify these fraudsters as well as to attempt to curtail such fraudulent activities. Unfortunately, these attempts have had limited success and more will be needed to slow down 419 scammers. The total elimination of such scams is unlikely.

Originality/value

Although many 419 scams have been reported in the news, actual studies in this area are quite limited. Further, current research has not produced comprehensive papers that focus on why these frauds ever started, how they have developed over time and how technology has impacted such frauds. This paper is among the first to include “inside” information from an actual Nigerian scammer and thus adds significant value to the existing literature.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 15 July 2020

Richard G. Brody, Gaurav Gupta, Angela N. Ekofo and Kehinde Mayokun Ogunade

In this study, the authors examine the issue of corruption in the government institutions of developing countries. Additionally, this study aims to answer the following…

Abstract

Purpose

In this study, the authors examine the issue of corruption in the government institutions of developing countries. Additionally, this study aims to answer the following research question: How do developing countries implement and enforce these anti-corruption policies? Specifically, the authors look at the laws adopted in different developing countries to deal with issues related to corruption.

Design/methodology/approach

The authors use the qualitative approach to examine the causes of recent corruption among government officials in developing countries such as Nigeria, India, the Democratic Republic of Congo and Uganda. A comparative approach was used to compare and contrast the anti-corruption practices of developing and developed countries.

Findings

The findings indicate that corruption is rampant in much of the developing world. On a positive note, the authors have found evidence of actions taken by governments in these developing economies to rapidly deal with issues of corruption. All the countries analyzed in this paper have developed anti-corruption policies and related acts to detect and punish the perpetrators of corruption.

Originality/value

This paper provides a greater insight as to how the anti-corruption policies are formulated and enforced in the developing world. Specifically, the authors provide examples of different emerging countries and their approaches to developing and enforcing anti-corruption policies. This guidance can help others around the world to deal with anti-corruption policies in their countries. Although the authors have learned a lot about the detrimental effects of corruption and laws enacted to combat it, the next step is to examine the processes used by the developing countries to develop these anti-corruption laws and policies.

Details

Journal of Financial Crime, vol. 28 no. 1
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 25 February 2014

Richard G. Brody, Christine M. Haynes and Craig G. White

– This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services.

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3054

Abstract

Purpose

This research aims to explore whether recent audit reforms have improved auditor objectivity when performing non-audit services.

Design/methodology/approach

In two separate experiments, the authors tested whether external and internal auditors' inventory obsolescence judgments are influenced by their client's (or company's) role as the buyer or seller in an acquisition setting.

Findings

External auditors assessed the likelihood of inventory obsolescence objectively, regardless of their consulting role in the acquisition setting. Internal auditors assessed the likelihood of inventory obsolescence as higher when consulting for the buyer than when consulting for the seller, consistent with the supposition that the buyer would prefer to write-down inventory and negotiate a lower purchase price, whereas the seller would prefer the inventory not be written down.

Practical implications

From a regulatory perspective, external auditors may be relying too much on the work of internal auditors if internal auditors' lack of objectivity as consultants extends to their assurance role.

Originality/value

This paper extends prior research in the area of internal and external auditor objectivity and is the first paper to include both subject groups in the same experiment. It also addresses the current policy issues that may have a significant effect on audit quality and auditor liability.

Details

Managerial Auditing Journal, vol. 29 no. 3
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Article
Publication date: 1 May 2001

Richard G. Brody, Kimberley E. Frank and Tammy Kowalczyk

Merit pay plans are often used by companies as a way to motivate and reward employees. While several theories of motivation suggest that rewarding employees for individual…

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2408

Abstract

Merit pay plans are often used by companies as a way to motivate and reward employees. While several theories of motivation suggest that rewarding employees for individual accomplishments will produce positive results, there are potential threats that may lead to negative outcomes. Research in psychology and organizational behavior suggests that personal involvement in a decision‐making process can influence current and future behavior. This paper reports the results of an experiment examining individuals’ tendencies to overcommit to a previous decision. Results show that when an individual is personally involved in both the hiring and subsequent merit allocation process for an employee, this prior commitment has a significant effect on the amount of money allocated relative to an individual participating in the merit allocation decision but not the hiring process. Personal involvement with an employee leads to an increase in the merit allocation despite evidence that the individual did not meet the standards for merit pay.

Details

Journal of Managerial Psychology, vol. 16 no. 3
Type: Research Article
ISSN: 0268-3946

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Article
Publication date: 4 January 2011

Frank S. Perri and Richard G. Brody

The purpose of this paper is to understand workplace violence risk factors linked to fraud detection and safeguards professionals can implement to reduce such risk.

Downloads
1751

Abstract

Purpose

The purpose of this paper is to understand workplace violence risk factors linked to fraud detection and safeguards professionals can implement to reduce such risk.

Design/methodology/approach

Sources of information consisted of published news media, scholarly articles, and articles retrieved from the web.

Findings

Findings suggest that there may be an underestimation by anti‐fraud professionals as to the possibility of a white‐collar criminal resorting to violence to prevent his or her fraud schemes from being detected and disclosed.

Practical implications

The paper represents a useful guide for anti‐fraud professionals to incorporate into their practice by considering workplace risk factors and solutions to mitigate such risks.

Originality/value

This paper serves to educate anti‐fraud professionals to recognize workplace violence risk factors, the behavioral traits of violent white‐collar criminals, and the steps they can take to mitigate such risks.

Details

Journal of Financial Crime, vol. 18 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

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