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Journal articles on the topic 'Assets misappropriation'
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1
Liodorova, Jūlija, Jūlija Barkauskas, and Ruta Šneidere. "Detecting Asset Misappropriation: Forensic Accounting." SOCRATES. Rīgas Stradiņa universitātes Juridiskās fakultātes elektroniskais juridisko zinātnisko rakstu žurnāls / SOCRATES. Rīga Stradiņš University Faculty of Law Electronic Scientific Journal of Law 2, no. 20 (2021): 287–300. http://dx.doi.org/10.25143/socr.20.2021.2.287-300.
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The main task of the investigation of asset misappropriation is the correct classification of a crime: identification of the fact of misappropriation and determination of the amount of misappropriated assets. Specificity of asset diversity, asset accounting requirements, and a wide range of misappropriation opportunities require specialised knowledge in accounting and economics that investigators often lack. The aim of the study is to increase the knowledge of investigators in forensic accounting in order to increase effectiveness of investigations in detecting asset misappropriation. In this article, the authors, Latvian and Lithuanian accounting experts, talk about typologies of asset misappropriation and ways to detect misappropriation. The authors have compiled a list of red flags for misappropriation of assets and proposed an algorithm for determining the shortage or surplus of assets using forensic accounting methods. Research methods include: qualitative and quantitative methods of economic science, analysis of international standards and scientific literature, and graphical analysis.
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K. Norziaton, I., M. D.Mohamad Ridhuan, and A. N. Nur Adura. "Assets Misappropriation in the Malaysian Public and Private Sectors." International Journal of Engineering & Technology 7, no. 4.38 (2018): 773. http://dx.doi.org/10.14419/ijet.v7i4.38.27543.
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Assets misappropriation is becoming a major concern in organizations. Over the years, the Malaysian Auditor General has reported high occurrences of assets misappropriation at the federal, state and even local governments. It is surprising that not only assets misappropriation is a major concern in the public sector but also has indicated that it is a common sight in all organizations. The current trend is rather disconcerting because employees are accountable to perform their jobs at the interest of the organizations. Various researches in the past found that the incidence of assets misappropriation occurs when employees used the official vehicles, internet connection, computers, stationery and facilities for personal and family benefits. The issue of assets misappropriation has been increasing and is the highest among other types of frauds. Even though the issue seems to be trivial, yet, if it is left untreated, the symptom will become an incurable disease that it will cause major leakages to the organizations. Hence, this paper highlights the common practices and issues of assets misappropriation in public and private organizations. It also discusses why the acts of assets misappropriation occur. The paper concludes that to promote awareness of the public and private sectors employees is vital in the issues of assets misappropriation.
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Aiman, Rahmat, Roekhudin Roekhudin, and Imam Subekti. "The Effect of Anti-fraud Socialization, Whistleblowing System, and Social Sanction on Assets Misappropriation." Jurnal Ilmiah Bisnis dan Ekonomi Asia 19, no. 1 (2025): 1–15. https://doi.org/10.32815/jibeka.v19i1.1932.
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Based on the AFCE report (2022), asset misappropriation is identified as the most prevalent form of fraud across all sectors. However, unlike other types of fraud, research addressing methods to mitigate asset misappropriation remains limited. This study aims to conduct empirical testing regarding the influence of anti-fraud socialization, whistleblowing systems, and social sanctions on asset misappropriation. This study uses a quantitative approach by utilizing primary data collected through questionnaires. The sample size in this research consists of 158 respondents who are employees of Regional Government Agencies of South Sulawesi. Hypothesis testing was conducted using the Smart-PLS application, employing bootstrapping techniques to estimate the path coefficients of each variable. The result showed that (1) anti-fraud socialization has a negative effect on asset misappropriation; (2) whistleblowing systems do not have a significant impact on asset misappropriation, and (3) social sanctions have a negative effect on asset misappropriation.
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Andriani, Ingka, Andy Lasmana, and Ayi Jamaludin Aziz. "Employee Perceptions of the Fraud Risk Triangle Factors Against Asset Misappropriation." Jurnal Ilmiah Akuntansi Kesatuan 12, no. 4 (2024): 535–44. http://dx.doi.org/10.37641/jiakes.v12i4.2660.
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Misappropriation of assets refers to unauthorized or inappropriate actions intheuse, handling, or processing of company assets. This study aims to identify the influence of pressure, opportunity, and rationalization on misappropriation of assets, both simultaneously and partially. The population for this study consisted of all employees in the Mechanical Department of PT XYZ, with a sample of 60 individuals selected using a saturated sampling technique or census from a non-probability sampling method. Data were collected by distributing questionnaires to the selected respondents. Data analysis was conducted using JASP software version 0.18.30. The results of the study indicate that pressure, opportunity, and rationalization have a significant influence on misappropriation of assets, both simultaneously and partially. Rationalization contributed significantly to the misappropriation of assets among employees of the Mechanical Department of PT XYZ, with these factors increasing the likelihood of unethical behavior.
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Muniroh, Niyawati, and Kartika Pradana Suryatimur. "PERAN AUDITOR INTERNAL DAN AUDITOR EKSTERNAL DALAM MENDETEKSI FRAUD ASSET MISAPPROPRIATION." JAZ:Jurnal Akuntansi Unihaz 4, no. 2 (2021): 207. http://dx.doi.org/10.32663/jaz.v4i2.2444.
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This article aims to determine the role of internal auditors and external auditors in detecting fraud in assets misappropriation. The COVID-19 pandemic has led to an increase in fraud cases in a number of companies. Cases of misuse of assets most often occur in companies today. This research was conducted using a qualitative method with the type of literature review research, where information about the data used in this study was obtained from previous studies and books. The technique used in this research is descriptive analysis. The results of this study indicate that the role of the internal auditor is to carry out various audit procedures to detect fraud such as checking every purchase and inventory transaction, detecting the company's physical documents. The role of the external auditor is to supervise the internal auditor in detecting fraud asset misappropriation because the internal auditor knows better about the condition of the company, another role is to participate in audit procedures and provide an opinion on the fairness of the financial statements so that it can provide important information to be used as information in detecting fraud asset misappropriation (misappropriation of assets). With the role of internal auditors and external auditors, it is expected to be able to detect cases of asset misappropriation fraud in a number of companies or organizations.
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Darsono, Darsono, Dwi Ratmono, Erlinda Ramadhani Permata Putri, Nur Cahyonowati, and Sunseok Lee. "An empirical analysis of asset misappropriation fraud during the COVID-19 crisis." Problems and Perspectives in Management 22, no. 3 (2024): 314–25. http://dx.doi.org/10.21511/ppm.22(3).2024.25.
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The objective of this paper is to examine asset misappropriation fraud during the COVID-19 pandemic. The study examines the impact of four elements of fraud risk factors and Islamic religiosity on the propensity for fraud among employees who manage assets in government organizations. Data collection involved a questionnaire distributed to 210 employees responsible for asset management within the government organization in Indonesia. Partial least squares-structural equation modeling (PLS-SEM) was utilized as a statistical method. The test results show that the theoretical model is supported by empirical data. The study revealed that pressure, opportunity, rationalization, and capability positively influence asset misappropriation with a coefficient of 0.250, 0.134, 0.211, and 0.288, respectively. These results indicate that the higher the four fraud risks, the higher the possibility of asset misappropriation in the organization. On the other hand, Islamic religiosity exhibits a negative association with asset misappropriation with a coefficient of –0.113. These results indicate that religiosity plays an important role as a preventive factor in reducing the occurrence of asset misappropriation by employees. This study contributes to limited literature exploring factors influencing occupational fraud, specifically asset misappropriation during the COVID-19 crisis. The study recommends managerial strategies to mitigate asset misappropriation within the framework of the fraud diamond model.
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Haryono, Umar, Firnanda Rio, and Br. Purba Rahima. "The Influence of Organizational Culture, Compensation and Competency on Asset Misappropriation with Integrity as a Moderating Variables." International Journal of Current Science Research and Review 04, no. 05 (2021): 346–57. https://doi.org/10.47191/ijcsrr/V4-i5-04.
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Abstract : This study aims to empirically examine the relationship among variables of organizational culture, compensation, competence, with asset misappropriation and their effects in which the factor of integrity as moderating variable. The study used questionnaires to collect data from 150 respondents (samples) comprising employees of Bank DKI, BCA and Adira Finance with various levels of positions. Furthermore, the questionnaires were analyzed using SEM (structural equation modeling) and processed using the computer software Smart PLS Version 3. Based on the results of data processing, it found out that variables of organizational culture and competency did not influence asset misappropriation, while compensation and integrity negatively affected the asset misappropriation. Moreover, the factor of integrity was unable to strengthen the negative influence of organizational culture and compensation, as well as unable to weaken the positive effect of competence on asset misappropriation.
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Mustafa, Sameer T., and Nourhene Ben Youssef. "Audit committee financial expertise and misappropriation of assets." Managerial Auditing Journal 25, no. 3 (2010): 208–25. http://dx.doi.org/10.1108/02686901011026323.
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Ariffin, Nurul Atikah Mohd, Suhaily Hasnan, Mazurina Mohd Ali, and Iman Harymawan. "The effect of pressure, opportunity, and rationalisation on asset misappropriation in public organisations: Evidence from emerging markets." Journal of Asian Scientific Research 13, no. 4 (2023): 178–94. http://dx.doi.org/10.55493/5003.v13i4.4943.
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This study aims to analyse the factors affecting asset misappropriation from the Fraud Triangle Theory perspective: pressure, opportunity, and rationalisation. Pressure, the first facet, is dissected into financial and non-financial strains, including the taxing burden of work. To represent opportunity and rationalisation, proxies are utilized-weak internal control mirrors opportunity, while poor organizational culture encapsulates rationalisation. Employees who were chosen as samples are employees with a position or authority to carry out certain tasks. A questionnaire was distributed to 400 respondents, and only 206 questionnaires were returned and processed for analyses in this study. The results of this study indicate that organisational culture significantly influences asset misappropriation incidences in Malaysian public organisations. However, financial pressure, work pressure, and internal control factors do not significantly affect the misappropriation of assets. This study underscores the importance of mitigating asset misappropriation by focusing on curbing employees' negative rationalization. Strengthening internal control measures and ensuring equitable task assignments emerge as crucial strategies. The outcomes contribute to the limited discourse on asset misappropriation, especially in the context of government agencies in emerging markets. As organizations strive to foster a secure environment, addressing cultural aspects and refining internal controls emerge as pivotal avenues for minimizing asset misappropriation risks.
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Dzarsa, Dauda John. "Misappropriation of Assets, Improper Expenses Recognition and Financial Performance of Listed Non-Financial Firms in Nigeria." International Journal of Research and Innovation in Social Science VIII, IIIS (2024): 675–713. http://dx.doi.org/10.47772/ijriss.2024.803046s.
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The Nigerian business landscape, like many others globally, faces persistent challenges related to corporate misconduct, ethical lapses, and accounting irregularities. These challenges have the potential to undermine not only the financial integrity of individual firms but also the overall health and stability of the nation’s financial markets. Given the foregoing, this study examined the effect of misappropriation of assets and improper expenses recognition on financial performance of listed non-financial firms in Nigeria. To achieve these objectives, longitudinal research design was employed and the study employed twenty (20) listed non-financial firms that had consistently published their audited annual financial reports from 2008 to 2022, and analyzed the data using panel multiple regression technique with the help of statistical tools (E-view 10). The result of the study revealed that both misappropriation of assets and improper expenses recognition had positive and insignificant effect on financial performance of listed non-financial firms in Nigeria. Thus, this study concluded that both misappropriation of assets and improper expenses recognition does not appear to be a primary driver of financial success or failure for the listed non-financial firms under study. The study recommended that listed non-financial firms should encourage a mindset of continuous improvement throughout the organization and seek opportunities to optimize operations and financial performance, even if misappropriation of assets and improper expenses recognition are not a significant issue.
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Putra, Rediyanto, Rohmawati Kusumaningtias, Merlyanan Dwinda Yanthi, Rendra Arief Hidayat, and Bayu Rama Laksono. "Detecting Asset Misappropriation to Create Peace, Justice and Strong Institutions in Achieving SDG 16." Journal of Lifestyle and SDGs Review 5, no. 2 (2024): e03468. https://doi.org/10.47172/2965-730x.sdgsreview.v5.n02.pe03468.
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Objectives: This study aims to identify factors that influence the potential for fraud in Micro, Small and Medium Enterprises (MSMEs). This research is in line with SDG 16's goals of peace, justice and strong institutions. Theoretical Framework: The phenomenon of fraud and asset misappropriation is increasing globally, with asset misappropriation being the most common type of fraud in companies (86%) and a median loss of $100,000. Method: the research method includes the preparation stage, literature study for the preparation of research instruments, questionnaire preparation, pilot testing, data collection through questionnaires, and data analysis using validity tests, reliability tests, classical assumption tests, and hypothesis testing. Research Results and Discussion: The first important finding is that asset misappropriation that occurs in MSMEs based on the owner's perspective is not influenced by pressure, capability, and religiosity. The second important finding is that asset misappropriation that occurs in MSMEs based on the owner's perspective is influenced by opportunity, rationalisation, and integrity. This study failed to conduct a moderation test for the religiosity variable on the effect of the independent variable on the dependent variable. Research Implications: MSME owners must aware with the internal control system to minimise opportunities for misappropriation of assets by employees and must ensure and increase the loyalty and integrity of workers in MSMEs. Originality/Value: This study uses the religiosity variable as a moderating variable for factors that are thought to be the cause of asset misappropriation and looks at the occurrence of asset misappropriation from the perspective of business owners.
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Ibrahim, Erni Cahyani. "Misapproriation Od Asset On Public Sector; Diamond Fraud Theory." Jurnal Ilmiah Akuntansi Peradaban 9, no. 2 (2023): 329–41. http://dx.doi.org/10.24252/jiap.v9i2.42718.
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Asset misappropriation is not only found in the private sector, but it can occur in the public sector. This study aims to analyze how much influence the concept of fraud diamond theory has on government employees as individuals who have the authority to carry out their main duties and functions to improve institutional performance, but on the other hand have an interest in always ensuring their welfare. The data analysis method uses multiple linear regression techniques. The results of the study show that pressure and capability have a positive and significant effect on asset misappropriation in the public sector, while opportunity and rationalization have no effect. Focusing on efforts to prevent misappropriation of assets is important for the government to pay attention to by ensuring employee welfare is met according to their rights.
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Yanti, Harti Budi. "PEMAHAMAN AUDITOR TENTANG SKEMA KECURANGAN, RED FLAGS, MEKANISME DETEKSI DAN MEKANISME PREVENTIF KECURANGAN." Media Riset Akuntansi, Auditing dan Informasi 13, no. 3 (2017): 31. http://dx.doi.org/10.25105/mraai.v13i3.1748.
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<p>This study aims to determine the auditor’s understanding of the fraud scheme,<br />indication of fraud, mechanism detection of fraud prevention mechanisms. This<br />study uses primary data obtained through questionnaires. Totaled of 275<br />respondents from BPK auditors, internal auditors and external auditors in<br />Jakarta. Fraud schemes are classified into three groups, cheating scheme of<br />corruption, misappropriation of assets and fraudulent financial statements.<br />Research results revealed that the majority of the auditors have to understand<br />the fraud scheme with a good criteria, in the scheme of corruption,<br />misappropriation of assets and fraudulent financial statements.<br />Keywords: scheme of fraud, corruption, misappropriation of assets, fraud<br />financial statements, the detection mechanism, and the preventive<br />mechanism</p>
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Khairunnisa, Hera, Sumardi, Bambang Tutuko, and Christian Wiradendi Wolor. "Pengaruh Aktivitas Pengendalian terhadap Risiko Penyalahgunaan Aset pada Bank Perkreditan Rakyat (BPR)." Jurnal Wahana Akuntansi 15, no. 1 (2020): 57–72. http://dx.doi.org/10.21009/wahana.15.015.
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The purpose of this study was to analyze the effect of control activities on the risk of asset misappropriation in Rural Credit Banks (BPR). This study uses a survey method using some questionnaires. The questionnaires were distributed to 30 BPR employees in most Jabodetabek areas. The collected questionnaires were analyzed using multiple regression analysis. Control activity variables are adopted from the COSO internal control framework. Control activity variables are devided into three sub-variables. Asset misappropriation in this study uses indicators from the previous studies. Measurement of control activity variables and risk of asset misappropriation in this study using a likert scale, 1 means strongly disagree and 5 means strongly agree. The results of the study indicate that the development of internal control activities has an effect on the risk of asset misuse in BPR. While the variable development of technology-based control activities and the variable realization of control activities have no effect on the risk of misuse of assets in BPR.
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Koomson, Theodora Aba Abekah, Godfred Matthew Yaw Owusu, Rita Amoah Bekoe, and Maureen Oquaye. "Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls." Journal of Financial Crime 27, no. 4 (2020): 1191–211. http://dx.doi.org/10.1108/jfc-04-2020-0067.
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Purpose This paper aims to investigate the prevalence of asset misappropriation at the workplace and examines the dominant factors that influence individuals to misappropriate assets at the workplace. Relying on the most recent theory on fraud (the stimulus/pressure, capability, opportunity, rationalization and ego (S.C.O.R.E. model) as the theoretical basis, the study examines the effect of pressure, rationalization, capability, opportunity/strength of internal control system and ego on asset misappropriation at the workplace while controlling for the effect of ethical values. Design/methodology/approach A total of 883 valid responses from individuals working in various organizations in Ghana were collected by means of a self-administered questionnaire. The hypothesized relationships of the study were tested by means of a structural model analysis using the partial least square based structural equation modelling technique. Findings Results from the structural model analysis demonstrate that individuals misappropriate assets at their workplace due to pressures they face, their ability to rationalize their actions as not wrong, their capabilities and their egos. The results, however, indicate that the extent to which an individual will misappropriate asset depends, to a large extent, on the person’s perception of the strength of internal control mechanisms at the workplace. The findings of the study make significant contributions to the fraud discourse. Originality/value Theoretically, the study is among the first to provide empirical support for the applicability of the S.C.O.R.E. model in the fraud literature. Again, this study extends knowledge on occupational fraud literature by examining an area that has received the least research attention: asset misappropriation. The study also highlights the important role of internal controls in reducing the occurrence of asset misappropriation at the workplace.
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Nia, Elham Hady, and Jamaliah Said. "Assessing Fraud Risk Factors of Assets Misappropriation: Evidences from Iranian Banks." Procedia Economics and Finance 31 (2015): 919–24. http://dx.doi.org/10.1016/s2212-5671(15)01194-6.
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Majid, Rozaiha Ab, Nafsiah Mohamed, Rosmawati Haron, Nor Bahiyah Omar, and Betsy Jomitin. "Misappropriation of Assets in Local Authorities: A Challenge to Good Governance." Procedia - Social and Behavioral Sciences 164 (December 2014): 345–50. http://dx.doi.org/10.1016/j.sbspro.2014.11.086.
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Cabral, Avani Medeiros, Maria Júlia Monte de Castro, Tiago Rolim de Caldas Nogueira, et al. "Mental Health in Adolescence as a Mitigating Factor for Bruxism: Literature Review." Brazilian Journal of Implantology and Health Sciences 7, no. 5 (2025): 1728–39. https://doi.org/10.36557/2674-8169.2025v7n5p1728-1739.
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Objective:Analyze the main legal assets harmed in cases of misappropriation of academic authorship, describing their ethical, legal and professional implications. Methodology:A conceptual and normative analysis of the rights involved was carried out, based on Brazilian copyright legislation and international standards of scientific integrity, identifying and describing each legal asset affected. Results: Five fundamental legal assets were identified as being harmed: (1) the moral right to paternity, due to the suppression of recognition as legitimate author; (2) the right to the integrity of the work, due to alteration and undue attribution to third parties; (3) academic honor and reputation, compromised by the exclusion of the authors; (4) intellectual property, violated by the unauthorized use of the scientific work; and (5) trust in scientific integrity, shaken by the transgression of the ethical standards of the academic community. Conclusion:The misappropriation of authorship constitutes a serious violation of multiple legal rights, with impacts that transcend the individual, affecting the credibility of institutions and trust in science. It is essential to strengthen institutional prevention policies and legal mechanisms for redress to protect copyright and preserve scientific integrity. Keywords:scientific integrity; academic authorship; copyright; research ethics; legal assets.
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Aprilya Retno Sasviranti, Fuad Andrian, Mia Audina, and Herlina Manurung. "Analisis Efektivitas Remote Audit dan Agility Audit Dalam Mendeteksi Missappropriation Of Assets Pasca Pandemi." Jurnal Kendali Akuntansi 2, no. 1 (2023): 201–17. https://doi.org/10.59581/jka-widyakarya.v2i1.2046.
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The era of digitalization has brought progress in the field of accounting through the use of various new technologies, but it has also brought new challenges and potential threats related to data security and integrity. Misappropriation of Assets is one of the problems that may arise. Cases occur when internal or external parties steal financial data or access identity information to manipulate accounts or access company assets. This research is research that applies qualitative descriptive methods. The aim of this research is to find out and analyze the effectiveness of remote audits and agility audits in detecting misappropriation of assets that emerged in the post-Covid-19 pandemic. The type of data in this research is qualitative. The data source for this research is secondary data. Remote audit and agility audit represent a paradigm shift in audit practice from traditional to modern. Remote Audit allows the audit process to be carried out remotely, which is increasingly important in technological transformation. Meanwhile, audit agility focuses on increasing the ability to respond to change and efficiency in the audit process. Remote audits can provide efficiency and effectiveness in the audit process, provided that the process is supported by both the auditor and the audited party. In addition, this approach allows auditors to carry out analytical procedures with electronic evidence, interactions with auditees, and reporting that contains reliable financial data.
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COZZI, GUIDO, and LUCA SPINESI. "INTELLECTUAL APPROPRIABILITY, PRODUCT DIFFERENTIATION, AND GROWTH." Macroeconomic Dynamics 10, no. 1 (2005): 39–55. http://dx.doi.org/10.1017/s1365100506050115.
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In the modern world, the main assets are immaterial ideas. Such assets are much more easily stolen than traditional factors such as physical capital and land. In this paper, we investigate the long-run growth effects of intellectual misappropriation at the R&D level. We adopt a generalized framework with both vertical and horizontal innovation. Inspired by recent evidence and by the patent law, we assume that only vertical innovations can be spied, because they are less easily patented than horizontal innovations. The main results are: (1) despite growing population, the fraction of labor engaged in spying activities tends to be constant; (2) in economies in which the R&D process is more vulnerable to ideas theft, growth rates are lower but product differentiation will be more intense; (3) intellectual misappropriation neutralizes the positive growth effect of R&D subsidies but not their positive level effects.
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Alssabagh, Samer H. "Fraud Risk Factors that Affect the Audit Program Plan: The Case of Kurdistan Region, Iraq." ISSUE 7 4, no. 2 (2020): 9–19. http://dx.doi.org/10.25079/ukhjss.v4n2y2020.pp9-19.
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This paper aims to identify the most frequent fraud risk factors that affect the nature, timing, and extent of planned audit procedures. The perceptions of both international and local external auditors in the Kurdistan Region, Iraq, were investigated. In general, it was found that the respondents were more interested in assessing fraud risk factors related to misappropriation of assets (84.61%) compared with those related to fraudulent financial reporting (75.43%). Stepwise regression analysis indicates a positive and significant effect of each fraud risk factor related to fraudulent financial reporting that resulted from incentives or pressures and attitudes or rationalization, and the fraud risk factors related to the misappropriation of assets that resulted from attitudes or rationalization on the nature, timing, and extent of the planned audit procedures. However, other fraud risk factors in the study model did not show a significant effect on the audit program plan. The findings of this paper contribute to the existing literature in the area of fraud risk assessment and its effect on planning audit programs in eastern developing countries such as the Kurdistan Region, Iraq.
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Karim, Zulyanti Abdul, Jamaliah Said, and Haniza Hanim Mustaffa Bakri. "An Exploratory Study on the Possibility of Assets Misappropriation among Royal Malaysian Police Officials." Procedia Economics and Finance 31 (2015): 625–31. http://dx.doi.org/10.1016/s2212-5671(15)01150-8.
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Kaplan, Steven E., Kelly R. Pope, and Janet A. Samuels. "An Examination of the Effects of Managerial Procedural Safeguards, Managerial Likeability, and Type of Fraudulent Act on Intentions to Report Fraud to a Manager." Behavioral Research in Accounting 27, no. 2 (2015): 77–94. http://dx.doi.org/10.2308/bria-51126.
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ABSTRACT Only a fraction of employees who discover fraud report this information. Given the serious consequences of fraud, better understanding factors influencing individuals' intentions to report fraud, particularly to a non-anonymous recipient such as a manager, is important. We predict that reporting intentions to a manager will be influenced by attributes of the firm (e.g., whether managerial procedural safeguards are strong or weak), the report recipient (e.g., whether the manager is likeable or unlikeable), and the type of fraud (e.g., misappropriation of assets or fraudulent financial reporting). Results from this experimental study indicate that managerial likeability and the type of fraud, but not managerial procedural safeguards or the interaction with managerial likeability, significantly influence reporting intentions to a manager. We contend that participants are influenced by managerial likeability because it provides specific information about the manager and acts as a signal about how the manager will likely handle a fraud report. These results, consistent with previous research (Robinson, Robertson, and Curtis 2012), suggest that participants make stronger attributions to a person engaging in misappropriation of assets compared to a person engaging in fraudulent financial reporting. Implications of this study to the practitioner and academic communities are discussed.
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Mihsra, Kalikant. "Importance of Forensic Audit in Controlling Non-Performing Assets in Banks." Liberal Studies 3, no. 2 (2018): 223–33. https://doi.org/10.5281/zenodo.3592679.
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In the last two decades, a large number of scams, frauds and scandals have rocked the business fraternity across the world. The accounting scandals or manipulations in the books of accounts have led to big frauds like Enron, WorldCom, Madoff, Satyam, etc....This has created a crisis of confidence in the financial reporting practice and the effectiveness of ‘Corporate Governance’ in large companies. This has clearly demonstrated a failure of statutory audit in preventing and reducing misappropriation of corporate funds. This has resulted in an increase in corporate crimes, which in turn have put considerable pressure on the professional accountants and legal practitioners. A nationwide survey conducted by Kessler International concluded that this problem could be reduced by adopting Forensic Accounting or Forensic Audit by companies or organizations, worldwide.
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Chernenok, M. P. "Peculiarities of investigation of criminal proceedings on the facts of misappropriation, embezzlement or seizure of property by abuse of office in the field of construction of institutions for children." Uzhhorod National University Herald. Series: Law 5, no. 86 (2025): 140–46. https://doi.org/10.24144/2307-3322.2024.86.5.20.
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This article examines the main components of the criminalistics characterization of criminal offenses of misappropriation, embezzlement or seizure of property by abuse of office in the field of construction of institutions for children, which include: the method of committing the theft of material assets and funds; data on the main circumstances of the criminal offense (time, setting, place, circumstances); 3) information about the identity of the offender; 4) information about the subject of the criminal offense. Considerable attention is paid to the characterization of the most common methods of committing criminal offenses of this category, which include embezzlement of various types committed by officials. The author focuses on the court practice of consideration of criminal proceedings of this category by the courts of first instance, which allowed to determine the most common ways of committing misappropriation, embezzlement of property, and seizure of property by abuse of office in relation to the construction of educational, healthcare, social protection and other institutions in the field of child protection. Based on the analysis of case law, the author identifies the most common types of embezzlement of other people’s property in the construction sector: misappropriation of funds allocated for construction by an official through abuse of his/her official position; misappropriation of funds allocated for construction or purchase of construction materials through abuse of official position; embezzlement of funds allocated for construction through abuse of official position. The author concludes that all elements of the forensic characterization of crimes in the field of construction are extremely important in the context of combating the criminal offenses under study. They must be taken into account when investigating all categories of crimes in the construction sector, since the construction industry is extremely multifaceted and contains complex interrelated processes of financial, material and documentary circulation, each of which is characterized by its own specific features, patterns and gaps in legislative support.
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UKAEGBU, BI. "Effects of Whistle Blowing Policy on Labour Management Relations: A study of Isiala Ngwa North Local Government council of Abia State." ADVANCE RESEARCH JOURNAL OF MULTIDISCIPLINARY DISCOVERIES 49, no. 1 (2020): 17–30. https://doi.org/10.5281/zenodo.3969204.
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This study examined the effects of whistle blowing policy on labour management relations in Isiala Ngwa North Local Government Council of Abia state.. The objective of the research was to find out the effects of whistle blowing policy on violation of government’s financial regulations, misappropriation of public funds and assets, underreporting of revenues and conversion of funds for personal use on indicators of labour management relations: disputes, understanding, cooperation and partnership. Quasi-experimental design was adopted using survey method to take a snapshot at the situation in the organization and analyse same. Purposive/quota sampling technique of non probability sample was adopted with the aide of Taro Yamen’s formula to determine the sample size in eight (8) departments in Isiala North Local Government Council of Abia state. Primary data were obtained through questionnaire while secondary data were obtained from textbooks, internet printout, and journals. Four null hypotheses were tested using spearman’s rank correlation coefficient statistical tools. The findings revealed that the four null hypotheses were rejected which indicated positive significant relationship between whistle blowing policy on violation of government’s financial regulations, misappropriation of public funds and assets, underreporting of revenues and conversion of funds for personal use, and indicators of labour management relations: disputes, understanding, cooperation and partnership. Finally, we recommend that whistle blowing has the possibility to increase accountability and transparency in the management of public funds and develop a corrupt free workforce for positive labour management relations.
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Thakkar, Himanshu, Gudoshava Chrispen Fanuel, Saptarshi Datta, Priyam Bhadra, and Siddharth Baburao Dabhade. "Optimizing Internal Audit Practices for Combatting Occupational Fraud: A Study of Data Analytic Tool Integration in Zimbabwean Listed Companies." International Research Journal of Multidisciplinary Scope 06, no. 01 (2025): 22–36. https://doi.org/10.47857/irjms.2025.v06i01.02164.
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Various types of fraud exist in almost every country, classified as corruption, asset misappropriation, and financial statement fraud. Occupational fraud, a mixture of corruption and asset misappropriation, has been mostly committed within companies, significantly impacting their economic stability. Interview and questionnaire techniques were employed to collect data from the companies listed on the Zimbabwe stock exchange. Primary data has been collected from 44 respondents through questionnaires. It is found that companies in Zimbabwe are widely using Excel for internal audits. Internal audits play a crucial role in fraud prevention and detection, but there is room for improvement, particularly in leveraging data analytics to enhance effectiveness. To prevent occupational fraud, companies in Zimbabwe should strengthen their internal audit mechanism and leverage data analytics tools such as ACL, IDEA, SQL, Power BI, Tableau, Python, and R. These measures can help detect and prevent fraud at an early stage, safeguarding organizational assets and improving the quality of internal audits. In addition to adopting data analytics tools, companies should focus on integrating advanced fraud detection methodologies, such as machine learning and predictive analytics, into their internal audit systems. Regular auditor training on emerging fraud schemes and digital threats is essential for maintaining effective fraud prevention. Establishing stronger internal controls, periodic audits, and fostering a culture of accountability and transparency within organizations can further mitigate the risk of occupational fraud. Furthermore, collaboration with external auditors can provide an independent assessment, adding extra protection against fraud.
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Azzahra, Fatimah, Nur Asri Elita Daulay, Jeremi Putranta, and Syamsul Allim. "Penatausahaan Barang Milik Daerah (BMD): Kajian pada Badan Pendapatan Daerah, Kantor Dinas Olahraga Dan Pemuda." Jurnal Sistem Informasi, Akuntansi dan Manajemen 3, no. 3 (2023): 407–11. http://dx.doi.org/10.54951/sintama.v3i3.676.
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Among the case studies of the main issues of collective property management are the misappropriation of property by others according to established procedures, irregular record-keeping, inadequate resources, and the inclusion of unclear ownership. The study identified factors that hamper asset management remained the solution. The study USES qualitative methods with a case-study approach. The type of data used by the authors in this study is the data of literature studies. The data for writing this library review is obtained by locating a paper collected using the Google school database and the journal website and available paper that can be given on the problem: 1. Increasing surveillance 2. Increase human resources 3. Increasing community participation 4. Improving inter-office cooperation from case studies presented in the study, it seems that regional real estate management in the areas is still less than optimal. The main causes of problems for management of local assets are the lack of the capacity and integrity of human resources and the capacity of the management staff of a number of local assets, thus not well processed reporting and inventory of local assets. .
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Ubaydullaeva, Anna. "Know-How and Trade Secrets in Digital Business." International Journal of Law and Policy 2, no. 3 (2024): 38–52. http://dx.doi.org/10.59022/ijlp.162.
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This article explores the unique challenges posed by the digital age in preserving the confidentiality of trade secrets and know-how, examines the legal frameworks governing trade secret protection, highlighting the strengths and limitations of existing laws in addressing the complexities of the digital realm. In the modern digital landscape, where data and information drive innovation and economic growth, the protection of trade secrets and know-how has become paramount for businesses seeking to maintain a competitive edge. As companies increasingly rely on proprietary knowledge, processes, and digital assets to differentiate themselves, safeguarding these intangible assets from misappropriation and unauthorized disclosure is crucial. By providing a comprehensive analysis of the challenges and opportunities surrounding trade secrets and know-how in the digital age, this paper aims to equip businesses with the knowledge and strategies necessary to safeguard their valuable intellectual property assets, fostering innovation, competitiveness, and sustained growth in the knowledge economy.
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Sri Handayani Retna Wardhani, Nita Ariyani, and Paryadi. "Tindak Lanjut Penuntasan Kasus Korupsi Mendiang Presiden Soeharto dalam Rangka Mewujudkan Cita-Cita Reformasi." Kajian Hukum 7, no. 1 (2022): 103–15. http://dx.doi.org/10.37159/kh.v7i1.9.
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Abstract Follow-up to the Completion of the Corruption Case involving the late President Suharto has only managed to handle the Supersemar Foundation but has not touched 6 other foundations or been sued by the state to be held accountable for the management of state assets and funds which began during “Orde Baru” era. Meanwhile, many legal cases related to gross human rights violations have not been tried until today. This study aims to analyze the follow-up to the completion of the corruption case involving the late President Soeharto and the juridical steps that must be taken in solving the corruption case. The researcher uses a normative type of research using a legal approach and an analytical approach. effective steps related to accountability as well as allegations of misappropriation of state-owned funds and/or assets causing state losses related to the corruption case.
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Rinendy, Jhon. "Fraud Prevention Predictor on Losing Merchandise Inventory in Alfa Mart Retail Store Bandung Barat, Indonesia." Abstract Proceedings International Scholars Conference 7, no. 1 (2020): 1373–86. http://dx.doi.org/10.35974/isc.v7i1.2102.
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Introduction: This study aimed to examine the predictors that can be predicted to prevent the risk of fraud on losing merchandise inventory in Alfa Mart retail store within Parongpong district, Bandung-Barat through the COSO internal control dimensions (control environment control, risk assessment, control activities, information and communication, and monitoring) as perceived to prevent and reduce fraudulent acts in relation to misappropriation of assets.
 Method: The survey research design was employed in this study with convenience random sampling technique. The descriptive-correlational design and multiple regression analysis were used to determine the existing relationship among the variables and the predictors of losing merchandise inventory risk. The respondents were 32 regular full-time employees of thirteen stores. There were four elements must be present to prevent fraud of losing merchandise inventory in term of administrative shrinkage, operational shrinkage, customer theft detection, and technology utilization.
 Result: The findings revealed that “operational shrinkage” ranked first as a high factor, the second approach by: “administrative shrinkage,” and followed by the third is the “customer theft detection” and for the last order: technology utilization. There was a positive and significant relationship between Internal Control (IC) and Fraud Prevention (FP) on losing merchandise inventory of the respondents’ perception. Risk Assessment and Control Environment dimensions could be predicted to increase FP. The results indicate the importance of well-structured organizational culture of actions, policies, and procedures against fraud risk, and assessing risks of designing effective internal controls and operating internal controls in order to minimize errors and fraud by employees and customers regarding misappropriation of assets.
 Discussion:
 
 Keywords: control environment, risk assessment, control activities, information and communication, monitoring, administrative shrinkage, operational shrinkage, customer detection, technology implementation.
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Istifadah, Rikyan Ulil, and Yayu Putri Senjani. "Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies." Journal of Islamic Accounting and Finance Research 2, no. 1 (2020): 91. http://dx.doi.org/10.21580/jiafr.2020.2.1.4712.
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<p class="IABSSS"><strong>Purpose</strong> - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable.</p><p class="IABSSS"><strong>Method </strong>- The study was conducted by survey method. The samples are amil zakat in Yogyakarta. Data analysis in this study applied multiple linear regression analysis with IBM SPSS version 22. The instruments were adopted from previous research.</p><p class="IABSSS"><strong>Result</strong> - The results of data analysis in this study show that there are positive influences between elements of diamond fraud (pressure, opportunity, rationalization, capability) on the fraud tendency (assets misappropriation) but personal ethics do not influence the fraud tendency. While the understanding of religiosity is able to moderate elements of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics.</p><p class="IABSSS"><strong>Implication</strong> - Future research can expand the object of research in several other provinces. In addition, fraud theory used is Fraud Diamond Theory. Whereas now there has been an increase in the cause of fraud, which is arrogance and evolved into Fraud Pentagon Theory, so that the next arrogance variable can be added as an independent variable.</p><p><strong>Originality</strong> - This reseacrh is still using samples in one province, and Amil Zakat sample was chosen as a sample because based on data submitted by BAZNAS.</p>
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E., Appah, and Awuji C.E. "Forensic Audit and Mitigation of Financial Crimes in Nigeria." African Journal of Accounting and Financial Research 3, no. 1 (2023): 37–62. http://dx.doi.org/10.52589/ajafr-bgcl5eh4.
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This study investigated the relationship between forensic audit and mitigation of financial crimes in Rivers and Bayelsa States of Nigeria. The study employed primary and secondary sources of data collection. The primary data were collected with a well-structured questionnaire with an average reliability of 0.87. The data collected were analyzed with statistical packages for social sciences using univariate, bivariate and multivariate analysis. The multivariate analysis revealed a positive and insignificant relationship between investigative review and safeguarding of assets misappropriation in MDAs in Nigeria; a positive and insignificant relationship between investigative review and control of occupational fraud in MDAs in Nigeria; a positive and insignificant relationship between investigative review and control of payroll fraud in MDAs in Nigeria; a positive and insignificant relationship between litigation support services and safeguarding of assets misappropriation in MDAs in Nigeria; a positive and insignificant relationship between litigation support services and control of occupational fraud in MDAs in Nigeria; and a positive and insignificant relationship between litigation support services and control of payroll fraud in MDAs in Nigeria. The study concluded that forensic audit mitigates financial fraud in Nigeria. On the basis of the conclusion, the following recommendations were made: Ministries, department and agencies should formulate others means of investigating financial crimes rather than proactive forensic audit because this study’s finding indicated proactive forensic audit has negative and insignificant relationship with the measures of financial crimes; forensic audit practitioners in Nigeria should be aware that investigative review as technique of forensic audit has positive association with the measures of financial crimes. Hence, they should employ more investigative review when carrying out the forensic auditing process; forensic auditors should also apply litigation support services as a method of forensic audit in carrying out financial crimes investigation in government establishments because the results showed that litigation support has positive influence in mitigating financial crime amongst others.
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Suarniti, Ni Luh Putu Eka, and Maria M. Ratna Sari. "Pengaruh Moralitas Individu, Komitmen Organisasi dan Kesesuaian Kompensasi pada Kecurangan Akuntansi." E-Jurnal Akuntansi 30, no. 2 (2020): 319. http://dx.doi.org/10.24843/eja.2020.v30.i02.p04.
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Accounting fraud is an action due to the desire or encouragement to use the opportunity so as to manipulate accounting of financial statements, corruption or misappropriation of assets. Research aims to determine the influence of individual morality, organizational commitment and conformity of compensation on accounting fraud in the LPD of Mengwi sub-district. The sampling method is using the purposive sampling technique. The data collection method is permormed using questionnaires and questionnaires returned are 194 questionnaires. The data analysis technique used is multiple linear regression. Based on the results of the tests, individual morality, organizational commitment and compensation conformity have negative affect on accounting fraud.
 Keywords: Individual Morality; Organizational Commitment; Compensation Conformity; Accounting Fraud.
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Septarini, Dina Fitri. "BAGAIMANA BUKTI AUDIT DAPAT MENGUNGKAP FRAUD?" JURNAL ILMU EKONOMI & SOSIAL 5, no. 2 (2014): 498–506. http://dx.doi.org/10.35724/jies.v5i2.69.
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The purpose of this paper is to describe the use of audit evidence in fraud detection. This is because the detection of fraud is not an easy task to be undertaken by auditors, and even most of the auditors were unable to detect fraud as well. To be used to detect fraud, audit evidence must be sufficient, competent, and relevant. Furthermore, to assess their validity, the evidence collected should be tested first. An auditor also needs to have professional skepticism when gathering and evaluating audit evidence. Without applying professional skepticism, auditors will only find misstatements caused by error only and hard to find fraud.For the detection of fraud within the organization, fraud categorized into three groups, namely fraudulent financial reporting, misappropriation of assets, and corruption. Each type of fraud has its own characteristics, so as to be able to detect the fraud it is necessary to understand well the types of fraud that may arise within the company.
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Strand, Carolyn A., Sandra T. Welch, Sarah A. Holmes, and Steven L. Judd. "Developing Student Abilities to Recognize Risk Factors: A Series of Scenarios." Issues in Accounting Education 17, no. 1 (2002): 57–67. http://dx.doi.org/10.2308/iace.2002.17.1.57.
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Misappropriation of assets is an expensive and growing problem. However, detecting this type of fraud is very difficult. Green and Calderon (1996) claim that externally observable risk factors can help signal the likelihood of fraud. Awareness and timely recognition of these “red flags” might improve an individual's ability to assess the potential vulnerability of an organization to fraud. Contained herein is a case consisting of five scenarios that deal with the risk factors identified in Statement on Auditing Standards (SAS) No. 82, Consideration of Fraud in a Financial Statement Audit (AICPA 1997). Throughout the case, you will be confronted with a number of clues that may suggest employee wrongdoing. This case is designed to help you develop your knowledge and professional skill regarding the recognition of fraud risk factors. Although textbooks, and other sources, frequently list various risk factors, these same clues may not be as obvious to you when they actually occur in an organization.
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Suleiman, Ibrahim. "Corruption as Cankerworms towards Economic Development in Nigeria." American International Journal of Social Science Research 1, no. 1 (2017): 42–51. http://dx.doi.org/10.46281/aijssr.v1i1.161.
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Corruption has been corrosively eating the fabrics of the Nigerian nation. Its persistence in the form of fraud, mismanagement, misappropriation, diversion of public funds, tax evasion, money laundering etc. has led Nigeria into unfortunate national and even international circle of criminal minded persons. This therefore has made the development of the country and its attendant benefits only a paper work or rather an illusion. This paper conceptualizes corruption beyond the point of public officers taking bribes and gratification, committing fraud, stealing public funds and assets to equally include, deliberate violation of standards for gainful ends which may be in cash or kind. It therefore, encompasses any decision, act or conduct that is considered pervasive to democratic norms and values. The method utilized by this work is incidence analysis and documentary research. The paper which is divided into five sections concluded that, only anti-corruption policies and programs anchored on ethical, balanced, independent, and self-sustained, people oriented can succeed in Nigeria and thereby ensure national economic development. The paper recommended among other things for a successful anti-corruption crusade in third world countries that, international agencies such as Paris Club, IMF, World Bank, UNO should review their policies and conditions to reflect war against corruption especially among third World leaders even while in office. That a mandatory involvement of all community based organizations be considered in annual budget formulation, monitoring and evaluation to avoids misappropriation and looting in the country.
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Gundaboina, Anjan Kumar. "Endpoint Security for Healthcare Devices: Protecting Patient Data on Windows and Samsung Assets." Journal of Technology and Systems 7, no. 4 (2025): 36–49. https://doi.org/10.47941/jts.2850.
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Purpose: This work also involves conducting an assessment and improvement of endpoint defense initiatives in healthcare facilities, especially when it comes to cybersecurity issues with Windows types of workstations and Samsung medical/mobile devices. It touches on the growing danger of cyberattacks on patient records and the healthcare system caused by digitalization in the healthcare industry. Methodology: The study presents a mixed-methods research design, where a complete vulnerability landscape, threat vectors and endpoint security products within healthcare settings will be reviewed. It invokes both simulation-based testing and empirical analysis to check the efficacy of a suggested multi-layered endpoint security architecture that is industry-specific to Windows and Samsung devices. Findings: The suggested security model that incorporates the methods of encrypted storage, biometrics authentication, partitioned networking structure, and AI-based threat persistence identification augments ransomware, phishing, data misappropriation, and insider attacks considerably. The solution is then based on complying with the most important data protection standards, such as HIPAA and GDPR and shows a significant increase in endpoint resilience in simulations and practice tests. A unique contribution to theory, practice, and policy: This study provides a new, flexible, next-generation endpoint defence model with healthcare systems in mind. It enhances cybersecurity practice proficiency by combining AI threat detection, asset-specific policies, and risk assessment conducted on a regular basis. The policy states that regulatory guidelines should be enhanced to require enhanced endpoint protection and achievement of a proactively focused cybersecurity culture at healthcare institutions.
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Todorović, Zdravko, Darko Tomaš, and Boris Todorović. "Anti-Fraud Strategy." ECONOMICS 8, no. 2 (2020): 69–78. http://dx.doi.org/10.2478/eoik-2020-0010.
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Abstract Fraud is not an individual problem, but rather, we deal with a systematic fraud, particularly in the public sector through the creation of a private monopoly over public sector. Therefore, the first step, which needs to be set in organization in order to develop an efficient system for fraud control is development of anti-fraud strategy. Anti-fraud strategy is based on a policy of integrity and zero tolerance for fraud. Under the fraud we imply: corruption, assets misappropriation and fraudulent statement. Fraudsters are in the organization and beyond. Factors influencing performing of fraud are: pressure, opportunity and rationalization. Costs incurred due to the fraud may be difficult to realistically consider. Battle against fraud is determined by political will, effective legislation and anti-fraudulent culture and strategy.
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Hutapea, Miranda Dewina, and Aprina Nugrahesthy Sulistya Hapsari. "Uncover Potential Fraud and its Mitigation Efforts in the Assistant Corps." Asia Pacific Fraud Journal 6, no. 1 (2021): 52. http://dx.doi.org/10.21532/apfjournal.v6i1.194.
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This study aims to describe the potential for fraud in the operational activities of the Assistant Corps and explore the motives underlying the potential for fraud. The Assistant Corps is an organization that coordinates assistant lecturers and serves to coordinate assistant activities. This research is a qualitative descriptive study. The data in this study are primary data obtained through in-depth interviews with Assistant Coordinators, Active Assistants, Alumni of Assistant Coordinators, and Assistance Class Students. The results show that the Assistant Corps has three potential frauds that can occur both in operational activities and in financial management, namely misappropriation of assets, fraudulent statements, and corruption. The anti-fraud strategy implemented in this organization is inadequate and has a high risk of threatening the organization if it is not managed properly.
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Elsberg, Constance. "Bootstraps and Turbans." Nova Religio 23, no. 1 (2019): 89–111. http://dx.doi.org/10.1525/nr.2019.23.1.89.
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Food—enjoying it, preparing it, serving it, distributing it, and using it for healing purposes—is central to life in the Healthy, Happy, Holy Organization (3HO). In 3HO’s early years, food beliefs and practices were instrumental in creating community, shaping members’ identities, and establishing group boundaries. Over time, members created a variety of organizations linked to 3HO, and many members became Sikhs. They created businesses, several involving food production and sales, and some quite successful. In 2010 representatives of one of their organizations, Sikh Dharma International, sued the managers of one of the businesses, Golden Temple Bakery, accusing the managers of “misappropriation of valuable assets.” This paper examines the growth of 3HO businesses within the context of national food production and distribution, and it considers the internal stresses of 3HO institutions revealed via the trial.
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Pricylia, Dhea Aristy, and Martinus Budiantara. "Pendeteksian Fraud Dalam Laporan Keuangan dengan Cash Flow Shenanigans pada Perusahaan BUMN yang Terdaftar di BEI Periode 2018-2022." Reslaj : Religion Education Social Laa Roiba Journal 6, no. 3 (2023): 1835–46. http://dx.doi.org/10.47467/reslaj.v6i3.5485.
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 Indonesia is one of the developing countries where the phenomenon of fraud is not unfamiliar to the public. Types of fraud that occur in Indonesia include financial statement fraud, misappropriation of state assets/wealth, and corruption. Therefore, it is essential to address financial statement fraud. This research aims to prove whether cash flow shenanigans have an impact on detecting fraud in financial statements. The results of the study indicate that days sales outstanding (DSO) significantly influences the detection of fraud in financial statements. Delaying payment of obligations (DPO) does not have a significant impact on detecting fraud in financial statements. Reducing inventory purchases (DSI) significantly influences the detection of fraud in financial statements. Net income (CFNI) significantly affects the detection of fraud in financial statements.
 Keywords : Cash Flow Shenanigans, Fraud, Financial Reports
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Rezaei, Nahid, Zahra Dianati Deilami, Reza Gholami Jamkarani, and Fraydoon rahnamay Roodposhty. "Examining the Effect of Auditor's thinking styles on Ability of the detection of Assets Misappropriation, Considering mediating Effect of Professional Skepticism." journal of Value & Behavioral Accounting 7, no. 14 (2023): 171–220. http://dx.doi.org/10.61186/aapc.7.14.171.
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Hanum Md Isa, Farah, Norhayati Alias, Mazurina Mohd Ali, Noor Hasniza Haron, Raziah Bi Mohamed Sadique, and Noraini Johan. "Factors influencing asset misappropriation in financial institutions: The application of fraud diamond theory." Edelweiss Applied Science and Technology 8, no. 5 (2024): 131–43. http://dx.doi.org/10.55214/25768484.v8i5.1670.
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Fraud cases in financial institutions have increased globally in recent years and Malaysia is no exception. Internal actors committed the most frauds, causing 69% of organisations to suffer from their actions, as compared to only 17% organisations dealing with frauds caused by external actors. Moving towards the future, a greatest concern of fraud in Malaysia revolves around asset misappropriations. It is necessary to understand why people commit fraud to reduce the number of asset misappropriation occurrences. Thus, the research aims to investigate factors influencing asset misappropriation in financial institutions. The research suggested elements in the Fraud Diamond Theory as influencing factors, namely pressure, opportunity, rationalization, and capability. Data for the research was obtained from a survey questionnaire that polled public attitudes with regards to the selected factors influencing asset misappropriation occurrences. 111 respondents participated in the survey, for which the findings showed that only pressure and capability had a significant relationship with asset misappropriation. Opportunity and rationalisation were found to have no significant relationship with asset misappropriation. This implies that personal integrity is a more critical issue, as compared to rationalisation. The research is hoped to help financial institutions by assisting banking and financial sectors, as well as policymakers in managing risks of fraud and developing policies to reduce operational risk.
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Bilevskyi, P. S. "Current Aspects for Searching and Returning Assets: Problems and Perspectives for Ukraine." Bulletin of Kharkiv National University of Internal Affairs 94, no. 3 (2021): 209–23. http://dx.doi.org/10.32631/v.2021.3.19.
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Numerous acts of corruption by high-ranking officials and abuse of power over the past ten years have been accompanied by large-scale withdrawals of illegally obtained funds from Ukraine abroad. Therefore, the strategic goal of the government was to build an effective system for searching and returning illegally obtained assets.
 The process of forming a system of special state agencies in the field of returning illegally obtained assets has recently covered the criminal procedural direction, while the work with such assets starting from their search up to return, can be carried out during civil proceedings.
 The work on searching and returning illegally obtained assets to Ukraine is currently characterized by increased complexity and lack of efficiency due to the imperfection of existing procedures and the constant improvement of the methods to remove them from the country.
 The general mechanism for returning corrupt assets is based on the requirements of the criminal procedural legislation of Ukraine and provides three stages: registration of criminal proceedings; sending an official appeal to the governments of foreign states with a request to freezing the assets; sending the request to initiate criminal proceedings related to the misappropriation of assets. All stages of this mechanism may have difficulties and obstacles due to shortcomings in the legislation on these issues and cooperation with foreign law enforcement agencies.
 The world practice of returning corrupt assets also indicates that the successful return of withdrawn assets requires the compliance with a number of conditions: the presence of political will of the state leadership to return assets; sufficient level of national legislation and its compliance with international standards; availability of the necessary internal potential of state agencies; establishment of interagency cooperation; taking into account the peculiarities of the legal systems of interacting countries; availability of international support.
 This is the reason why the formation of the system for searching and returning illegally obtained assets, creation of the necessary legislative preconditions and establishment of effective international cooperation are the priority tasks of the state. Proper functioning of such a system will demonstrate the inevitability of punishment for corruption crimes, will eliminate the sense of taking assets out of the country and, consequently, will help to prevent corruption crimes and offenses, will stabilize the economy by recovering illegally obtained funds.
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Reis, Luana Araújo dos, Nadirlene Pereira Gomes, Luciana Araújo dos Reis, Tânia Maria de Oliva Menezes, and Jordana Brock Carneiro. "Expression of domestic violence against older people." Acta Paulista de Enfermagem 27, no. 5 (2014): 434–39. http://dx.doi.org/10.1590/19820194201400072.
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Objective To reveal forms of domestic violence experienced by older people with impaired functional capacity. Methods This descriptive, exploratory study, using a qualitative approach guided by the oral history method, analyzed forms of violence. The oral histories told by older adults were used to identify the relationship between violence and dependence on someone else. The content analysis proposed by Bardin was used as a technique of systematic and objective analysis to describe the contents of the messages to categorize the data. Results Oral histories reveal that older adults are aware of the fact that their dependence on other people exposes them to situations of violence, expressed as negligence, psychological abuse and misappropriation of assets. Conclusion The expression of domestic violence experienced by older adults with impaired functional capacity was revealed, which indicates a relationship between depending on other people and suffering domestic violence.
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McDonnell, Diarmuid, and Alasdair C. Rutherford. "The Determinants of Charity Misconduct." Nonprofit and Voluntary Sector Quarterly 47, no. 1 (2017): 107–25. http://dx.doi.org/10.1177/0899764017728367.
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Charities in the United Kingdom have been the subject of intense media, political, and public scrutiny in recent times; however, our understanding of the nature, extent, and determinants of charity misconduct is weak. Drawing upon a novel administrative dataset of 25,611 charities for the period 2006-2014 in Scotland, we develop models to predict two dimensions of charity misconduct: regulatory investigation and subsequent action. There have been 2,109 regulatory investigations of 1,566 Scottish charities over the study period, of which 31% resulted in regulatory action being taken. Complaints from members of the public are most likely to trigger an investigation, whereas the most common concerns relate to general governance and misappropriation of assets. Our multivariate analysis reveals a disconnect between the types of charities that are suspected of misconduct and those that are subject to subsequent regulatory action.
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Ekwe, Michael. C., J. U. B. Azubike, and Laime Isaac Odogu. "Forensic Auditing and Public Sector Fraud Detection in Rivers State, Nigeria." International Journal of Trend in Scientific Research and Development 4, no. 1 (2019): 109–18. https://doi.org/10.5281/zenodo.3604705.
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The study examined The need for forensic auditing in public sector fraud Reduction in Nigerian public sector. To achieve this objective, data was collected from secondary source which include press reports, report of Economic and Financial Crime Commission EFCC , Report of Independent and Corrupt Practices Commission ICPC and Report from investigation committees. Two hypotheses were tested with the use of simple regression analysis. The results revealed that there is a significant relationship between forensic audit and fraud reduction also, that an increase in Forensic Audit significantly leads to a decrease in the occurrence of fraud cases in Nigerian public sector. On the basis of this finding, the study concludes that the services of Professional Forensic Auditors are needed to help reduce the occurrence of fraud in Nigerian public sector. Consequently, the study suggests among others that the Federal Government of Nigeria should adopt the services of professional forensic auditors to help reduce the occurrence of fraud in Nigerian public sector. Ekwe, Michael. C. | Azubike J. U. B. | Odogu, Laime Isaac "Forensic Auditing and Public Sector Fraud Detection in Rivers State, Nigeria" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-4 | Issue-1 , December 2019, URL: https://www.ijtsrd.com/papers/ijtsrd28122.pdf
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Prafitri Ahma and Reza Hanafi Lubis. "PENGARUH PERSEPSI KESESUAIAN, SISTEM INTERNAL KONTROL, DAN PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN AKUNTANSI PADA PT. BANK PERMATA, TBK." JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) 3, no. 1 (2023): 283–91. http://dx.doi.org/10.32696/jaapi.v3i1.1817.
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Accounting fraud is a misstatement or intentional omission of amounts or disclosures in financial statements to deceive users of financial statements and misstatements arising from improper treatment of assets (often referred to as misappropriation or embezzlement) related to the theft of entity assets that result in financial statements not being presented. in accordance with generally accepted accounting principles in Indonesia. This study aims to determine the effect of perceived conformity, internal control systems and also the implementation of good corporate governance at PT Bank Permata, Tbk. The method used in this study is a quantitative method, with a sample of 38 out of 51 all employees of PT Bank Permata, Tbk who serve as administration/finance, marketing, customer service and teller. The type of data used is primary data. The results showed that partially the perceived facility suitability variable had no effect on the accounting fraud variable. The internal control system variable has a partial effect on the accounting fraud variable. The good corporate governance variable partially has no effect on accounting fraud. And simultaneously the variables of conformity perception, internal control system and good corporate governance have an effect on accounting fraud
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Makarenkov, Oleksii. "DIGITISATION OF LEGAL ALGORITHMS TO PREVENT PUBLIC PROCUREMENT CORRUPTION." Baltic Journal of Economic Studies 10, no. 5 (2024): 254–65. https://doi.org/10.30525/2256-0742/2024-10-5-254-265.
Full textAbstract:
The subject of the article is the digitisation of legal algorithms as a means of preventing corruption in public procurement. The research methodology employed a range of methods including formal and dialectical logic, systemic, statistical, comparative law, hermeneutic and axiological analysis. The purpose of the article is to reveal the digitisation of legal algorithms as a means of preventing corruption in public procurement. The subject of the article is the digitisation of legal algorithms as a means of preventing corruption in public procurement. The research methodology employed a range of methods including formal and dialectical logic, systemic, statistical, comparative law, hermeneutic and axiological analysis. The purpose of the article is to reveal the digitisation of legal algorithms as a means of preventing corruption in public procurement. The absence of confidence in public authorities' effective utilisation of budgetary funds engenders inherent justifications for entrepreneurs, their employees, and other members of the public to conceal resources from irresponsible or negligent public officials, particularly in the context of cryptocurrency assets. It was found that the issue of corruption in public procurement is part of the wider problem of satisfying the improper motives of public officials. The legal patterns indicate that in countries with high levels of internal corruption, digital and/or paper formalised legal algorithms and practices emphasise the efficiency of fiscal policy rather than the efficiency of public procurement. This explains the inertia and neglect in strengthening existing mechanisms or creating new ones to combat corruption in public procurement. The practical inactivity in this area is reflected in the number of criminal cases related to the misappropriation of public funds. It was emphasised that the entity responsible for the oversight of the integrity and legality of all public procurement participants, or a complainant, must possess the capacity to gather evidence in such cases. In order to accomplish this, said entity requires full legal access to the necessary data from registries and other relevant sources. At present, this is only feasible within the framework of criminal proceedings and/or judicial processes. It is therefore advisable to make public procurement complaint procedures judicial in nature, allowing the parties to try to gather evidence independently. Given the globalisation of the information space, investment, financial, trade and logistics markets, the threat of financing terrorism, war and other crimes through improper control of virtual assets in cyberspace. It was determined that the legal nature of public procurement complaints is defined by the public interest. The value and importance of this type of public interest lie in its connection to finances – resources that have already been accumulated as a result of successive links in prior public interest efforts: labour participation, administration of entrepreneurship and its infrastructure, taxation, and budget fund management. This consolidation of national labour efforts, embodied by public funds, possesses absolute liquidity, rendering it a primary target for misappropriation, including through illicit channels. It is submitted that the employment of contemporary digital instruments is the only means through which to ensure compliance, by neutralising any dishonest motives for misappropriating public funds through procurement processes.