Relevant bibliographies by topics / Misappropriation of assets

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Misappropriation of assets'

Author: Grafiati
Published: 4 June 2021
Last updated: 5 February 2022

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Journal articles on the topic "Misappropriation of assets"

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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 (December 3, 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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Mustafa, Sameer T., and Nourhene Ben Youssef. "Audit committee financial expertise and misappropriation of assets." Managerial Auditing Journal 25, no. 3 (March 23, 2010): 208–25. http://dx.doi.org/10.1108/02686901011026323.

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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 (May 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 (August 6, 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 (June 10, 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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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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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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COZZI, GUIDO, and LUCA SPINESI. "INTELLECTUAL APPROPRIABILITY, PRODUCT DIFFERENTIATION, AND GROWTH." Macroeconomic Dynamics 10, no. 1 (December 14, 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 (December 31, 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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Dissertations / Theses on the topic "Misappropriation of assets"

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Orre, Christoffer. "Misappropriation Sanctions : Discovering the Threshold for Freezing Assets of Ousted Kleptocrats with EU Restrictive Measures." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-393171.

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The misappropriation sanctions refer to the European Union sanctions adopted against foreign kleptocrats to address the suspected theft of public funds. After the regimes had been successfully overthrown in the Arab Spring in Tunisia and Egypt in 2011 as well as the Maidan Revolution in Ukraine in 2014, the misappropriation sanctions were imposed, in all three cases, as the ousted leaders and their close associates were suspected of stealing vast amounts of public funds from their respective countries and hiding the misappropriated funds overseas. The misappropriation sanctions take the form of asset freezes against individuals considered being responsible for “misappropriation of state funds”. The sanctions in question have been extensively reviewed by the Court of Justice of the European Union as numerous of the targeted individuals have applied for annulment of the sanctions in the parts that concern them. The purpose of this thesis is to examine, on the basis of the case law of the CJEU, the threshold for legitimate listing of a targeted individuals in the misappropriation sanctions. It is concluded that threshold vis-à-vis the criteria or the listing grounds must be regarded as reasonable, while the threshold concerning the respect of fundamental rights is creating a heavy burden to bear.
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Achilles, Wendy Walston. "An Experimental Analysis of the Impact of Goal Orientation, Ethical Orientation, and Personality Traits on Managers' And Accountants' Abilities to Recognize Misappropriation of Assets." VCU Scholars Compass, 2006. http://scholarscompass.vcu.edu/etd/699.

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This study examines the impact of knowledge, experience, goal orientation, ethical orientation, and personality traits on managers' and accountants' abilities to recognize misappropriation of assets. Participants included students and professionals. The student group included upper-level accounting majors and upper-level management majors. The professional group included students enrolled in an introductory accounting course for their MBA program and internal auditors from a variety of organizations. Findings in the study show that accounting students assessed the possibility that fraud was in progress at a higher level than the management students, suggesting that the accounting students acquire basic knowledge about fraud from the accounting curriculum, which improves performance. The effect of reading articles was marginally significant for assessing the possibility of fraud, showing that students who have read or who are required to read articles better identify the clues associated with employee theft. For the professional group, the effects of academic major and fraud specific training led to identifying the possibility of employee theft at a higher level. It appears that training sessions help professionals in identifying the risk factors associated with fraudulent activity, producing benefits to organizations that far outweigh the costs. Full-time work experience was marginally significant (p Several findings of the additional analysis using structural equation modeling extend the audit decision making literature by showing certain factors that enhance knowledge and improve decision making as experience increases. Higher learning goal orientation scores, mediated by experience and ethical position, should lead to more accurate identification of risk factors that are commonly associated with fraudulent activity. These findings should encourage firms to draw upon the knowledge of experts as they develop expert decision aids and training sessions for internal audit departments. Organizations should also integrate actual instances of misappropriation of assets into training sessions on fraud prevention and detection while developing and improving models of training sessions and expert decision aids for unstructured, complex tasks.
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Kvapil, Lukáš. "Reakce auditora na zjištěné podvody při auditu účetní závěrky." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-9083.

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Dissertation tries to put near auditor's reaction to realized frauds during audit of final accounts. Beginning is focused on sence of audit, history and present. Frauds of accounting entity from point of view of international standards on auditing (ISA) are specified in next part of thesis. Main part is focus on concrete reaction of auditor, not only on accounting frauds, but also on possible legalization of earnings from criminal activity. Conclusion deal with actual progres of ISA and forensic investigation.
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Hirschl, Brian William. "Fraud Inquiry: The Impact of Written Response on Reporting Intentions (Scholarly Essay included)." Ohio University Honors Tutorial College / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1556211421973162.

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Akuh, Comfort G. "Small Retail Business Strategies to Detect and Prevent Employee Fraud." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4266.

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Small businesses have an important role to play in the U.S. economy. However, employee fraud can jeopardize the sustainability of small businesses. Grounded on Cressey's fraud triangle theory, the purpose of this multiple case study was to explore strategies used by selected managers and owners of small retail businesses to detect and prevent employee fraud. Ten participants from 5 small retail businesses participated in the study. Nine participated in a face-to-face semistructured interview, and 1 participated in a telephone interview. These participants included 5 owners and 5 managers of small retail businesses in the state of Michigan in the United States who have implemented strategies to detect and prevent employee fraud. Through a process of methodological triangulation, casual observations and documentary evidence supplemented data collected through semistructured interviews. Using thematic analysis by coding narrative segments, the research findings included themes of controls and communication, cash register accountability, segregation of duties, monitoring, and action against perpetrators. Managers and owners of small businesses may benefit from the findings of this study by gaining awareness of the need to detect and prevent employee fraud. The implications for positive social change may include the potential to increase appropriate controls over employee fraud, thus enabling owners of small retail business an opportunity to operate effectively and efficiently, which could increase employment opportunities. Increased employment opportunities could create a positive effect on other small retail businesses and allow local communities to prosper.
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Špirit, Zbyněk. "Případy účetních podvodů zveřejněné v médiích." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-112888.

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This thesis focuses on the problems of the accounting fraud published in media. The first chapter describes the basic concepts of economic crime and its statistical development in the Czech Republic. The second and third chapters define the types of fraudulent action and its used methods on the theoretical basis. The fourth part creates a practical analysis of the accounting fraud. There is used the monitoring of media reports, which serve as a view of accounting manipulations.
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Hašková, Kristýna. "Podvod a audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142209.

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This thesis deals mainly with internal fraud. In the first section, a definition of fraud is mentioned. The second section briefly describes the internal and external fraud and provides their basic structure. The third section deals with the reasons for committing fraud. The fourth section is concerned with the specific forms of internal fraud which come under the basic groups of corruption, misappropriation of assets and statements manipulation and other forms of fraud which may be between the internal and external fraud. The last section provides examples of large and small accounting examples relating to the internal fraudulent activities.
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Bergsma, Timothy. "General Strain Theory as a Predictor of Occupational Fraud." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/347.

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The world economy loses an estimated $3.5 trillion annually due to fraud. A weakened economy leads to additional hardships for individuals, families, and organizations. General strain theory (GST) posits that certain strains lead to negative emotional responses, and the result is delinquent behavior. The purpose of this research was to analyze the relationship between strain and occupational fraud through the theoretical framework of GST. The research questions addressed (a) occupational frauds as measured by strain levels of perpetrators, (b) the relationship between strain scores and the different occupational fraud types, and (c) the significance of the relationship between fraud motivation and each of the occupational fraud types. A quantitative, cross-sectional study using secondary data from the ACFE Report to the Nations on Occupational Fraud and Abuse database, was conducted to examine the relationship between strain, negative emotionality, and occupational fraud crimes. To examine this relationship, a sample of 2,910 cases were tested using nominal regression, logistic regression, and Pearson correlation. The results indicated that strain is significantly related to asset misappropriation and financial statement frauds. The results also showed that work-related motivation is significantly related to financial statement frauds. Scholars and practitioners should focus on agendas related to strain, work-related motivation, and financial statement frauds. Fewer fraud losses will positively impact society through increased employment opportunities, additional tax revenues for all levels of government, and increased cash flows for investors.
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Molín, Jan. "Protiprávní jednání v hospodářské oblasti, možnosti jeho odhalování a prevence." Doctoral thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-75262.

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The dissertation thesis at large discusses the problems of unlawful conduct in the economic area, possibilities for its exposure and prevention issues. Every human conduct, apart from the legal viewpoint, may also be assessed from the moral viewpoint, whereas in this context, law is designated as the "moral minimum". From this relationship, we arrive at the conclusion that every instance of unlawful conduct is also immoral. On the contrary, conduct that complies with the law always need not be in compliance with the moral norms. In the Czech Republic, the New Criminal Code came into force on 1 January 2010, which also punishes the most severe forms of unlawful conduct and fundamentally affects performance of the accounting and auditing professions. Apart from some concept changes, this Codex also introduced, for instance, changes in the punishability of planning crimes. From the viewpoint of the auditor, tax adviser and accountant, barring of perpetration, whose commitment or planning authentically comes to the knowledge of the auditor, tax adviser or accountant seems to be fundamental. The issues of occupational fraud are mainly related to the problems of the auditing profession. These unlawful acts take various forms, which can be split into three basic groups, which are asset misappropriation, fraudulent statements and corruption. When exposing occupational fraud, as well as other forms of unlawful conduct, confidentiality issues are fundamental. In some cases, the law anticipates breaking through this confidentiality, mainly, for the purpose of exposing the most severe forms of unlawful conduct. Within the framework of prevention of occupational fraud, internal control systems play an essential role. It is possible to evaluate the existence of ethical codices, respectively, building of ethical corporate culture as very fundamental.
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Chen, Ku-Feng, and 陳谷楓. "The Analysis on the Incentives of Financial Fraud－Based on the Misappropriation of Assets." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/aasfd5.

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碩士
中央警察大學
刑事警察研究所
100
In view of listed companies assets were misappropriated and emptied which is resulting in an unstable society and economic. Such financial crimes have the characteristics of high occult, high reward with low risk. The criminals also come with a professional background in finance. It is easy to destory the order of the financial markets. Based on the causes of fraudulent acts, as listed in No. 43 of GAAS in Taiwan, this study adds another cause “capability” and probe into the motivation factors of assets misapporiation fraud from the perspective of managers and judicial officers. In the following analysis through DEMATEL and ANP, this study acquire the related weights to construct motivation levels. The findings reveal that the top five evaluation index weights in sequence are "job convenient", "lack of division and supervision", "authorized transactions", "personal financial pressure", "internal asset management system". The "opportunity to commit fraud " is the most critical motivation factors to financial crimes. Lack of proper opportunities, it had no proceed to a fraud criminal behavior. Consequently, this study proposes the following six recommendations: 1) improve corporate governance power; 2) strengthen the supervisory function of financial business; 3) establish the precautionary mechanism for overseeing economic crime; 4) strengthen the interagency communication and cooperation regarding economic crime; 5) regularly review and amend the laws and regulations that govern bank institutions and financial services; 6) continue to build cross-border liaison and co-operation mechanism.
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Books on the topic "Misappropriation of assets"

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Williams, McCoy. Federal Emergency Management Agency: Lack of controls and key information for property leave assets vulnerable to loss or misappropriation. Washington, DC: Government Accountability Office, 2004.

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Magda, Raczynska. The Law of Tracing in Commercial Transactions. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198796138.001.0001.

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A pressing problem often facing commercial practitioners is how to determine the principle which would dictate when a proprietary claim is available and when it is not. This book explains the nature and structure of key interests in property in commercial transactions and analyses the incidence of proprietary claims available to holders of different interests in assets. It starts by identifying the structure of those interests which the author terms ‘lesser proprietary interests’, comprising security interests and interests based on retention of title in contracts of sale of goods, hire-purchase agreements, and leases, thereby contributing to the understanding of concepts which are traditionally used to explain this area of law such as bailment and fiduciary relationship. The book examines the circumstances in which the interests are lost and the extent to which proprietary claims can be asserted in assets that derive from the original subject matter, that is proceeds, products and income, as well as in accretions. It examines these claims at three levels: as a matter of default rules in the absence of misappropriation of the original subject matter; as a matter of contract; and in circumstances in which the original subject matter has been misappropriated. The book approaches the topic of tracing and derived assets in commercial transactions on a principled basis.
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Douglas W, Arner, Hsu Berry FC, Goo Say H, Johnstone Syren, Lejot Paul, and Tse Maurice Kwong-Sang. Part IV Financial Market Conduct and Misconduct, 10 Corporate Governance. Oxford University Press, 2016. http://dx.doi.org/10.1093/law/9780198706472.003.0010.

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This chapter addresses corporate governance in Hong Kong. The chapter reviews the ways in which a company’s management is regulated in Hong Kong at common law and equity, by statutory legislation, by the company’s constitutional document (the articles), and by regulatory rules. Such a framework addresses issues such as board structure and operation, the personal interests of directors, dealings between the company and directors, limiting the power of directors, disclosure of information, and the question of when shareholders should be involved in decisions of the board. The chapter shows that due to the domination of companies in Hong Kong by either families or state-owned companies from mainland China, Hong Kong companies have the typical agency problem we see in the United States and the United Kingdom, namely weak performance by the managers, and also suffer from the misappropriation of corporate assets through connected or related party transactions.
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Book chapters on the topic "Misappropriation of assets"

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Cendrowski, Harry, and Louis W. Petro. "Deterring Fraudulent Financial Reporting and Asset Misappropriation." In The Handbook of Fraud Deterrence, 261–69. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119202165.ch16.

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"Case 9: Misappropriation of Assets." In Frequent Frauds Found in Governments and Not-For-Profits, 9–1. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119514398.ch9.

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Wanyama, Simeon. "Legislation for Public Procurements and Disposal of Public Assets." In Handbook of Research on Theory and Practice of Financial Crimes, 149–71. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-5567-5.ch009.

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This chapter is about corrupt practices in the public procurement cycle. Taking the example of Uganda, it identifies what takes place at each of the stages of public procurement and examines the perspectives of stakeholders regarding alleged corruption, misappropriation, and fraudulent practices during the public procurement process. It also reviews the governance systems that have been put in place to try and stem out these malpractices and ensure proper governance in the administration of public procurement. The research followed a qualitative approach aimed at getting the views of stakeholders and understanding whether what is in place is adhering to the principles of public procurement which foster good governance and value for money. The findings of the study indicate that the perception of the majority of the respondents is that corruption is pervasive in public procurement in Uganda despite good laws, regulations, and guidelines that have been put in place and that it manifests itself at all the stages of public procurement.
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Clark, Tom. "Data Security for Storage Area Networks." In Handbook of Research on Information Security and Assurance, 433–40. IGI Global, 2009. http://dx.doi.org/10.4018/978-1-59904-855-0.ch038.

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Data storage is playing an increasingly visible role in securing application data in the data center. Today virtually all large enterprises and institutions worldwide have implemented networked storage infrastructures to provide high performance input/output (I/O) operations, high availability access, consolidation of storage assets, and data protection and archiving. Storage area networks (SANs) are typically based on Fibre Channel technology and are normally contained within the physical confines of the data center. The security of this physical isolation, however, has proven inadequate to safeguard data from inadvertent or malicious disruption. Both established and emerging Fibre Channel and IP standards are required to secure the storage infrastructure and protect data assets from corruption or misappropriation. This paper provides an overview of storage networking technology and the security mechanisms that have been developed to provide data integrity for data center storage infrastructures.
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"Introduction to Asset Misappropriations." In Corporate Fraud Handbook, 43–56. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119351962.ch2.

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"Asset Misappropriation, Bribery, and Corruption." In Essentials of Corporate Fraud, 71–94. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118386156.ch4.

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"Investigation of Asset Misappropriation Schemes." In Expert Fraud Investigation, 107–31. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203698.ch7.

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Aghili, Shaun. "Asset Misappropriation II – Fraudulent Disbursements." In Fraud Auditing Using CAATT, 47–90. Auerbach Publications, 2019. http://dx.doi.org/10.1201/9780429032325-3.

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Feess, Eberhard, and Yuriy Timofeyev. "Behavioral Red Flags and Loss Sizes from Asset Misappropriation: Evidence from the US." In Advances in Accounting Behavioral Research, 77–117. Emerald Publishing Limited, 2020. http://dx.doi.org/10.1108/s1475-148820200000023004.

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Aghili, Shaun. "Compendium of CAATT-Based Audit Tests for the Detection of Asset Misappropriation (Cash and Inventory)." In Fraud Auditing Using CAATT, 11–46. Auerbach Publications, 2019. http://dx.doi.org/10.1201/9780429032325-2.

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Conference papers on the topic "Misappropriation of assets"

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Ab Majid, Rozaiha, Nafsiah Mohamed, Azizah Abdullah, and Zanariah Mahmud. "An exploratory study on the possibility of misappropriation of assets occurring in a local authority." In 2010 International Conference on Science and Social Research (CSSR). IEEE, 2010. http://dx.doi.org/10.1109/cssr.2010.5773802.

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