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Chalani Mapa Mudiyanselage, Pethigamage Perera and Sriamannarayana Grandhi
Superannuation is the fund set aside by employers to provide their employees with a dignified retirement. Studies highlight that issues can arise with retirement funds from employers, such as failure to make required contributions to an employee?s supera...
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Tri Marhendra Rahardyan, Muhammad Rafi Bakri, Anastasya Utami
Pág. 361 - 375
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Osvaldo Massicame, Helena Coelho Inácio and Maria Anunciação Bastos
The function of the external audit, largely as a result of the scandals and financial crises that have occurred, has been the subject of debate and criticism. This aspect has fostered discussions around the Audit Expectation Gap, which, in short, is unde...
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Ni Made Wulan Sari Sanjaya
Pág. 28 - 39
AbstractThis research aimed to determine the effects of whistleblowing and organizational factors in improving the Village Credit Institutions (LPD) fraud prevention capability (FPC). The mapping of organizational behavior was elaborated, including cultu...
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David Jesenko, ?tefan Kohek, Borut ?alik, Matej Brumen, Domen Kavran, Niko Lukac, Andrej ?ivec and Aleksander Pur
Acts of fraud have become much more prevalent in the financial industry with the rise of technology and the continued economic growth in modern society. Fraudsters are evolving their approaches continuously to exploit the vulnerabilities of the current p...
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Hendri Hendri,Yuliantoro Yuliantoro,Maksimilianus Kolot Ama
Pág. 19 - 26
The purpose of this study was to analyze the role of financial performance in mediating the effects of the performance of human resources, internal controls, standard operating procedures and organizational culture to the prevention of fraud. The populat...
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Alessandro Marco Rosini Filho,Alessandro Marco Rosini,Angelo Palmisano
Pág. 13 - 34
With the great expansion in the volume of data created in recent years, coupled with the speed at which the most distinct information is generated from multiple and different origins, this work developed through qualitative method, based on a review and ...
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Rachel Barker
AbstractPurpose: This study sets out to address the lack of studies to educate clients and create awareness on fraud prevention in this sector, specifically on e-banking fraud that falls into two main categories: phishing/vishing/Smishing and malware pra...
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