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The expansion of online shopping aligned with challenging economic conditions has contributed to increasing fraudulent retail product returns. Retailers employ numerous interventions typically determined by embedded perspectives within the company (supply side) rather than consumer-based assessments of their effectiveness (demand side). This study aims to understand how customers evaluate counter-fraud measures on opportunistic returns fraud in the UK. Based on the fraud triangle and the theory of planned behaviour, we develop an empirically informed framework to assist retail practice.

We collected 485 valid survey responses about consumer attitudes regarding which interventions are effective against different types of returns fraud. First, a principal component section evaluates the policies' effectiveness to identify any policy grouping that could help prioritise specific sets of policies. Second, cluster analysis follows a two-stage approach, where cluster size is determined, and then survey respondents are partitioned into subgroups based on how similar their beliefs are regarding the effectiveness of anti-fraud policies.

We identify policies relating to perceived effectiveness of interventions and create customer profiles to assist retailers in conceptualising potential opportunistic fraudsters. Our product returns fraud framework adopts a consumer perspective to capture the perceived behavioural control of potential fraudsters. Results suggest effectiveness of different types of interventions vary between different types of consumers, which leads to the development of propositions to combat the fraud.

This study is unique in assessing the perceived effectiveness of a range of interventions based on data collection and advanced analytics to combat fraudulent product returns in omnichannel retail.

This paper aims to examine the impact of ownership structure on the accounting-based performance of listed Nigerian deposit money banks (DMBs) on Nigerian Exchange Group (NGX) from 2011 to 2020.

The study adopts ex post facto research design, using initially “the panel fixed and random effects regression analysis and Hausman specification test and thereafter, the IV Generalised method of moments (GMM) to check for endogeneity issues and strengthen the robustness of the results.

The one lagged value result reveals that ownership structure of DMBs in Nigeria has cumulative significant impact to influence corporate financial performance of the banks in the future. Overall, CEO, board/managerial, family, government and foreign ownership structures in DMBs in Nigeria do not have significant influence on accounting-based corporate financial performance of the banks. However, the study reveals that board/managerial ownership could significantly improve market value/growth of DMBs in Nigeria.

Policy makers, investors (both local and foreign), academics, corporate governance administrators, and the government could apply the study's findings to the management of banking operations in Nigeria.

The paper highlights the impact of five ownership structures on the accounting-based performance of DMBs in Nigeria from 2011 to 2020, providing valuable insights into the influence of stockholding categories on corporate financial performance, which is a shift from extant literatures with limited insights.

This study examined differences related to gender and racial/ethnic identity among academic researchers participating in the National Science Foundation’s “Innovation-Corps” (NSF I-Corps) entrepreneurship training program. Drawing from prior research in the fields of technology entrepreneurship and science, technology, engineering and mathematics (STEM) education, this study addresses the goal of broadening participation in academic entrepreneurship.

Using ANOVA and MANOVA analyses, we tested for differences by gender and minoritized racial/ethnic identity for four variables considered pertinent to successful program outcomes: (1) prior entrepreneurial experience, (2) perceptions of instructional climate, (3) quality of project team interactions and (4) future entrepreneurial intention. The sample includes faculty (n = 434) and graduate students (n = 406) who completed pre- and post-course surveys related to a seven-week nationwide training program.

The findings show that group differences based on minoritized racial/ethnic identity compared with majority group identity were largely not evident. Previous research findings were replicated for only one variable, indicating that women report lower amounts of total prior entrepreneurial experience than men, but no gender differences were found for other study variables.

Our analyses respond to repeated calls for research in the fields of entrepreneurship and STEM education to simultaneously examine intersecting minoritized and/or under-represented social identities to inform recruitment and retention efforts. The unique and large I-Corps national dataset offered the statistical power to quantitatively test for differences between identity groups. We discuss the implications of the inconsistencies in our analyses with prior findings, such as the need to consider selection bias.

The current study sought to better understand the factors that contribute to whether officers value procedurally just interaction techniques and contribute to the limited research examining how the effects of warrior and guardian mentalities may vary based on individual officer characteristics.

Survey data collected from patrol officers in two geographically different and ethnically diverse United States police departments allowed for an examination of the generality of warrior and guardian orientations on perceptions of procedural justice across gender, race and/or ethnicity, military service, education, and experience.

There was a largely invariant effect of the mentalities on officer attitudes toward procedural justice, except for officers of color. In this sample, the guardian effect on prioritizing procedural justice was stronger for officers of color than for White officers.

This study sheds light on our theoretical understanding of the warrior/guardian framework and offers practical implications for police leaders and policymakers in their effort to improve police-community relations.