ORIGINAL_ARTICLE
Lifetime Employment and Mixed Cournot Duopoly with State-Owned and Joint-Stock Firms
This paper examines a mixed duopoly model in which a state-owned firm competes with a joint-stock firm. The following two stages are considered. In the first stage, each firm can simultaneously and independently decide whether or not to offer lifetime employment as a strategic commitment. In the second stage, each firm simultaneously and independently chooses its actual output. The paper shows that there are two equilibrium solutions in the model.
https://www.ijmae.com/article_114720_33249e303290fe266c5696e1ff40df28.pdf
2018-01-01
1
9
Joint-stock firm
lifetime employment
mixed duopoly
state-owned firm
Kazuhiro
Ohnishi
ohnishi@e.people.or.jp
1
Institute for Basic Economic Science, Osaka, Japan
LEAD_AUTHOR
Bárcena-Ruiz, J. C., Garzón, M. B. (2003). Mixed duopoly, merger and multiproduct firms. Journal of Economics 80, 27-42.
1
Beladi, H., & Chao, C.-C. (2006). Does privatization improve the environment? Economics Letters, 93, 343-347.
2
Chang, W. W. (2005). Optimal trade and privatization policies in an international duopoly with cost asymmetry. Journal of International Trade and Economic Development, 14, 19-42.
3
Chao, C. C., & Yu, E. S. H. (2006). Partial privatization, foreign competition, and optimal tariff. Review of International Economics, 14, 87-92.
4
Cooper, T. E. (1986). Most-favored-customer pricing and tacit collusion. Rand Journal of Economics, 17, 377-388.
5
Cremer, H., Marchand, M., & Thisse, J.-F. (1991). Mixed oligopoly with differentiated products. International Journal of Industrial Organization, 9, 43-53.
6
Delbono, F., & Rossini, G. (1992). Competition policy vs horizontal merger with public entrepreneurial, and labor-managed firms. Journal of Comparative Economics. 16, 226-240.
7
Delbono, F., & Scarpa, C. (1995). Upward-sloping reaction functions under quantity competition in mixed oligopolies. Bulletin of Economic Research, 47, 341-346.
8
Fjell, K., & Heywood, J. S. (2002). Public Stackelberg leadership in a mixed oligopoly with foreign firms. Australian Economic Papers, 41, 267-281.
9
Fjell, K., & Pal, D. (1996). A mixed oligopoly in the presence of foreign private firms. Canadian Journal of Economics, 29, 737-743.
10
Harris, R. G., & Wiens, E, G. (1980). Government enterprise: An instrument for internal regulation of industry. Canadian Journal of Economics, 13, 125-132.
11
Hey, J. D. (1981). A unified theory of the behaviour of profit-maximising, labour-managed and joint-stock firms operating under uncertainty. Economic Journal, 91, 364-374.
12
Heywood, J. S., & Ye, G. (2010). Optimal privatization in a mixed duopoly with consistent conjectures. Journal of Economics, 101, 231-246.
13
Lu, Y., & Poddar, S. (2009). Endogenous timing in a mixed duopoly and private duopoly – ‘capacity-then-quantity’ game: The linear demand case. Australian Economic Papers, 48, 138-150.
14
Matsumura, T., & Kanda, O. (2005). Mixed oligopoly at free entry markets. Journal of Economics, 84, 27-48.
15
Meade, J. E. (1972). The theory of labour-managed firms and of profit sharing. Economic Journal, 82, 402-428.
16
Merrill, W., & Schneider, N. (1966). Government firms in oligopoly industries: A short-run analysis. Quarterly Journal of Economics, 80, 400-412.
17
Mujumdar, S., & Pal, D. (1998). Effects of indirect taxation in a mixed oligopoly. Economics Letters, 58, 199-204.
18
Nett, L. (1993). Mixed oligopoly with homogeneous goods. Annals of Public and Cooperative Economics, 64, 367-393.
19
Ohnishi, K. (2008). Strategic commitment and international mixed competition with domestic state-owned and foreign labor-managed firms. FinanzArchiv, 64, 458-472.
20
Ohnishi, K. (2009). Capacity investment and mixed duopoly with state-owned and labor-managed firms. Annals of Economics and Finance, 10, 49-64.
21
Ohnishi, K. (2010). Lifetime employment contract and quantity competition with profit-maximizing and joint-stock firms. Journal of Institutional and Theoretical Economics, 166, 462-478.
22
Ohnishi, K. (2015). Lifetime employment and a three-stage model with state-owned and joint-stock firms. In Ohnishi, K. (Ed.), Firms’ Strategic Decisions: Theoretical and Empirical Findings, Volume 1 (pp. 155-169). Sharjah, UAE: Bentham Science Publishers.
23
Ohnishi, K. (2016). Lifetime employment and a sequential choice in a mixed duopoly market with a joint-stock firm. International Journal of Management, Accounting and Economics, 3, 183-195.
24
Pal, D. (1998). Endogenous timing in a mixed oligopoly. Economics Letters, 61, 181-185.
25
Pal, D., & Saha, B. (2014). Mixed duopoly and environment. Journal of Public Economic Theory, 16, 96-118.
26
Pal, D., & White, M. D. (1998). Mixed oligopoly, privatization, and strategic trade policy. Southern Economic Journal, 65, 264-281.
27
Poyago-Theotoky, J. (1998). R&D competition in a mixed duopoly under uncertainty and easy imitation. Journal of Comparative Economics, 26, 415-428.
28
Saha B., & Sensarma, R. (2008). The distributive role of managerial incentives in a mixed duopoly. Economics Bulletin, 12, 1-10.
29
Wang, L. F. S., & Lee, J. Y. (2010). Partial privatization, foreign competition, and tariffs ranking. Economics Bulletin, 30, 2405-2012.
30
Wang, L. F. S., & Wang, J. (2009). Environmental taxes in a differentiated mixed duopoly. Economic Systems, 33, 389-396.
31
Ware, R. (1986). A model of public enterprise with entry. Canadian Journal Economics, 19, 642-655.
32
White, M. D. (1996). Mixed oligopoly, privatization and subsidization. Economics Letters, 53, 189-195.
33
Willner, J. (1994). Welfare maximization with endogenous average costs. International Journal of Industrial Organization, 12, 373-386.
34
Zhang, J. & Li, C. (2013). Endogenous R&D spillover and location choice in a mixed oligopoly. Annals of Regional Science, 51, 459-477.
35
ORIGINAL_ARTICLE
Examining Organizational Innovation and Knowledge Management Capacity by the Role of Strategic HR Practices: The Combined Transport IRISL
The present study is an applied-analytical research in which employees of combined transport of Islamic Republic of Iran Shipping Lines were chosen as statistical population and 105 of them were selected as sample through stratified random sampling. The required data were collected by means of a questionnaire. The validity of the questionnaire was confirmed by content validity and its reliability was confirmed by Cronbach's alpha. Data were analyzed by structural equation modeling and path analysis through SPSS and PLS. The results confirmed the impact of strategic approaches of human resources on knowledge management and organizational innovation capacity. Examining the impact of strategic approaches to human resources aspects on knowledge management and organizational innovation capacity, the impact of training aspect from strategic approaches to human resources was the only aspect to be approved by all aspects of the two variables.
https://www.ijmae.com/article_114721_a185b50ec60ba16e82d838e58fb5a55d.pdf
2018-01-01
10
27
Strategic approaches to human resources
Knowledge Management
and organizational innovation capacity
Arash
Hosseinpour
arash.hoseinpour5214@gmail.com
1
PhD Student of Accounting, Islamic Azad University, Science Research Branch-Qeshm, International Campus, Iran
LEAD_AUTHOR
Hamid
Kordlouie
2
Associate Professor and Member of the Accounting Department and member of the Young Researchers Club, Islamic Azad University of Islamshahr Branch, Tehran, Iran
AUTHOR
Al-bahussin, S.A., El-garaihy, W.H. (2013). The Impact of Human Resource Management Practices, Organisational Culture, Organisational Innovation and Knowledge Management on Organisational Performance in Large Saudi Organisations: Structural Equation Modeling With Conceptual Framework. International Journal of Business and Management; 8(22):1-19.
1
Aryanto, R., Fontana, A., Afiff , AZ. (2015). Strategic Human Resource Management, Innovation Capability and Performance: An Empirical Study in Indonesia Software Industry, Procedia - Social and Behavioral Sciences, 211(25): 874-879.
2
Bahrami, S., Rajaipour, S., Aqahosseini, T., Bakhtiyar Nasrabadi, H. (2011). Relationship between Strategic Human Resources Management and Technical Innovation in State Universities of Isfahan. Transformation Management Journal, (Management Journal). 3 (6) 96 - 115.
3
Bahrami, S., Yarmohammadian, M.H., Rajaipour, S., Bakhtiyar Nasrabadi, H. (2012). Simple and Multiple Relationships between Strategic Human Resources Management and Administrative Innovations in Medical Sciences and Non-Medical Universities of Isfahan. Health Information Management, 9 (6) 870 - 877.
4
Beugelsdijk, S. (2008). Strategic human resource practices and product innovation, Organization Studies. 12(1): 118-122..
5
Boxall, P., Purcell, J. (2003). Strategy and Human Resource Management, First ed. Palgrave Macmillan.
6
Chen, C. J., Huang, J. W. (2009). Strategic human resource practices and innovation performance - The mediating role of knowledge management capacity. Journal of Business Research, 11(8), 812-882.
7
Collins, C. J., and Clark, K. D. (2003). Strategic human resource practices, top management team social networks, and firm performance: the role of human resource practices in creating organizational competitive advantage. Academy of Management Journal, 21(1): 221-228.
8
Fındıklı, M.A., Yozgat, U., Rofcanin, Y. (2015). Examining Organizational Innovation and Knowledge Management Capacity The Central Role of Strategic Human Resources Practices (SHRPs). 3rd International Conference on Leadership, Technology and Innovation Management Procedia - Social and Behavioral Sciences, 181(2015): 377 – 387.
9
Gerhart, B. (2007). Perspectives on Organizational Fit, First ed. Lawrence Erlbaum Associates, London New York.
10
He, Z.L., Wong, P.K. (2004). Exploration vs. exploitation: An empirical test of the ambidexterity hypothesis. Organization Science, 15: 481–494.
11
Imani, S.; Gaskari, R., and Qeitani, A. (2015). The Effect of Internal Marketing on Employees' Performance: The Mediating Effect of Organizational Innovation in Aqajari Oil and Gas Exploitation Offices, Business Administration, 7 (2) 315 - 338.
12
Kase, R., Paauwe, J., Zupan, N. (2009). HR practices, interpersonal relations, and intrafirm knowledge transfer in knowledge-intensive firms: a social network perspective. Hum. Resour. Manag. 48, 615–639.
13
Khorshidi Masouleh, Q.R., Yousefi, M. (2016). The Mediating Role of Knowledge Management in the Effect of Strategic Human Resources Management on Organizational Innovation in Ferro Guilan Complex. Islamic Humanities, 5 (11 :) 18 - 36.
14
Kohli, A., Jaworski, B. (1990). Market orientation: the construct, propositions, and managerial implications. Journal of marketing, 54(4): 20-35.
15
Kostopoulos, K., Papalexandris, A., Papachroni, M., Ioannou, G. (2011). Absorptive capacity, innovation, and financial performance. Journal of Business Research. 64(12): 1335–1343.
16
Laursen K, Foss NJ. (2003). New human resource management practices, complementarities and the impact on innovation performance. Camb J Econ, 12(1): 122-112.
17
Mohaqar, A., Ahmadi, A., Mohaqar, F., (2009) Investigating the Impact of Strategic Human Resources and Knowledge Management Capacity on Innovative Performance. The Sixth International Conference on Information and Communication Technology Management.
18
Pastor, I. M. P., Santana, M. P. P., and Sierra, C. M. (2010). Managing knowledge through human resource practices: empirical examination on the Spanish automotive industry. International Journal of Human Resource Management, 18 (82): 1221-1212.
19
Popaitoon, S., Siengthai, S. (2014). The moderating effect of human resource management practices on the relationship between knowledge absorptive capacity and project performance in project-oriented companies. International Journal of Project Management, 32(2014): 908–920.
20
Ranjbar, M., Poorkiyaee, M. (2014) Providing an Appropriate Model for Strategic Human Resource Management with Approach to Creating Organizational Knowledge in Government Organizations of the Islamic Republic of Iran. Journal of Development and Transformation Management. 16 (1393): 51 – 59.
21
Rosa Maruyama, U.G., Barbosa Braga, M.A. (2015). Human Resources Strategic Practices, Innovation Performance & Knowledge Management: Proposal For Brazilian Organizations, Independent Journal Of Management & Production, 5(3):710-732.
22
Sadeqi, Z., Mohtashami, R. (2011). Relationship between strategic HRM and organizational innovation in one of the military centers. Journal of Military Medicine, 13 (2 :) 97 - 102.
23
Turner, R.J., Huemann, M., Keegan, A. (2008). Human Resource Management in the Project-oriented Organization. Project Management Institute, USA.
24
Yount, M.A., Snell, S.A., Dean, Jr. J.W., Lepak, D.P. (2011). Human resource management, Manufacturing Strategy, and fir performance. Academy of management Revi
25
ORIGINAL_ARTICLE
Modelling LGD Using Survival Analysis
Loss Given Default (LGD) is one of the key parameters needed in order to estimate expected and unexpected credit losses necessary for credit pricing as well as for calculation of the regulatory Basel II requirement (BCBS, 2006). While the credit rating and probability of default (PD) techniques have been well developed in recent decades, LGD has attracted little attention before 2000s.In this paper, We compare linear regression and survival analysis models for modelling recovery rates and recovery amounts, in order to predict the LGD for unsecured consumer loans or credit cards.
https://www.ijmae.com/article_114722_cfd0c2e9c542d9aff33d926526ad063a.pdf
2018-01-01
28
42
recovery rate
linear regression
Survival Analysis
Loss Given Default forecasts
Rusul
Alsarray
sweetrussul86@gmail.com
1
Faculty of Mathematical Sciences, Ferdowsi University of Mashhad, Iran
LEAD_AUTHOR
Altman, E. I., Resti, A., & Sironi, A. (2005). Loss given default; a review ofthe literature in recovery risk. In E. I. Altman, A. Resti, & A. Sironi (Eds.), Recovery risk (pp. 41–59). London: Risk Books.
1
Andreeva, G. (2006): European Generic Scoring Models Using Survival Analysis. Journal of the Operational Research Society, 2006, vol. 57, no. 10, pp. 1180-1187.
2
Basel Committee on Banking Supervision (BCBS) (2004, updated 2005). International convergence of capital measurement and capital standards: a revised framework. Basel: Bank of International Settlement.
3
BCBS (2006): International Convergence of Capital Measurement and Capital Standards. A Revised Framework – Comprehensive Version. Basel, Basel Committee on Banking Supervision.
4
Bellotti, T., & Crook, J. (2009). Calculating LGD for credit cards. In Conference on risk management in the personal financial services sector. http://www3.imperial.ac.uk/ mathsinstitute/programmes/research/bankfin/qfrmc/events/past/jan09conference.
5
Benoit, D. F., & Van den Poel, D. (2009). Benefits of quantile regression for the analysis of customer lifetime value in a contractual setting: an application in financial services. Expert Systems with Applications, 36, 10475–10484.
6
Chava, S., Stefanescu, C. & Turnbull, S. (2008): Modeling the Loss Distribution. [on-line], London, London Business School, c2008, [cit. 25th May, 2012], <http://faculty.london.edu/cstefanescu/Chava_Stefanescu_Turnbull.pdf >.
7
Cox, D. R. (1972). Regression models and life tables (with discussion). Journal of the Royal Statistical Society, Series B, 34, 187–220.
8
Dermine, J., & de Carvalho, C. N. (2006). Bank loan losses given default: a case study. Journal of Banking and Finance, 30, 1219–1243.
9
Frye, J. (2003): A False Sense of Security, Risk, vol. 16, no. 8, pp. 63-67.
10
Gupton, G. (2005). Estimating recovery risk by means of a quantitative model: lossCalc. In E. I. Altman, A. Resti, & A. Sironi (Eds.), Recovery risk (pp. 61–86). London: Risk Books.
11
Huang, X. & Oosterlee, C. W. (2008): Generalized Beta Regression Models for Random Loss-Given-Default. Delft, Delft University of Technology Report 08-10, 2008.
12
Matuszyk, A., Mues, C., & Thomas, L. C. (2010). Modelling LGD for unsecured personal loans: decision tree approach. Journal of the Operational Research Society, 61, 393–398.
13
Narain, B. (1992): Survival Analysis and the Credit Granting Decision. In: Thomas, L. C. – Crook, J. N. – Edelman, D. B. (eds): Credit Scoring and Credit Control. Oxford, Oxford University Press, 1992, pp. 109-122.
14
Rychnovsky, M. (2009): Mathematical Models of LGD, Diploma Thesis. Praha, Charles University, Faculty of Mathematics and Physics, April 2009.
15
Schuermann, T. (2005). What do we know about loss given default? In E. I. Altman, A. Resti, & A. Sironi (Eds.), Recovery risk (pp. 3–24). London: Risk Books.
16
Somers, M., & Whittaker, J. (2007). Quantile regression for modelling distributions of profit and loss. European Journal of Operational Research, 183, 1477–1487.
17
Whittaker, J., Whitehead, C., & Somers, M. (2005). The neglog transformation and quantile regression for the analysis of a large credit scoring database. Journal of the Royal Statistical Society, Series C, 54, 863–878.
18
ORIGINAL_ARTICLE
Hungry for Power: Historical Shifts of Energy Sources in Turkey and Italy
The aim of this paper is to analyze the role of the industrial revolution and the economic policies on the energy transition process of two developing Mediterranean countries: Turkey and Italy. Both countries not only have coast to Mediterranean, they also share a similar story in terms of their energy demands and industrialization in the interwar period. The study will analyze the period between the two world wars, considering the fact that times of war and depression most likely traumatize energy consumptions and economic growth and energy policies are constantly altered by wartime policies and constraints.
https://www.ijmae.com/article_114723_24a0d83a349cae90e804444e1261de37.pdf
2018-01-01
43
53
Energy Demand
Industrialization
interwar period
Yavuz
Duman
ysduman@yalova.edu.tr
1
Department of Economics, Yalova University, Turkey
LEAD_AUTHOR
Onur
Emre
oemre@yalova.edu.tr
2
Department of Business, Yalova University, Turkey
AUTHOR
Bartoletto, S., & Rubio, M. M. (2008). Energy transition and CO2 emissions in Southern Europe: Italy and Spain (1861-2000). Global Environment, No. 2, 46-81.
1
Bini, P. (1998). The Making of Economic Policy in Italy in the
2
Inter-war Years (1922-1940), presented at the Conference on “Economic Thought in Southern Europe in the Interwar Period (1910-1950)”, University of Porto.
3
Çavdar, T. (1983). Türkiye’de Enerji, Cumhuriyet Dönemi Türkiye Ansiklopedisi, C.3, İstanbul, İletişimYayınları.
4
Clark, E. C. (1974).The Ottoman Industrial Revolution, International Journal of Middle East Studies, Vol. 5, No. 1, pp. 65-76, Cambridge University Press.
5
Demir, A. (1967). Türkiye’ de Birincil Enerji Üretim ve Tüketimi Üzerinde Bir Araştırma, Ankara Üniversitesi Siyasal Bilgiler Fakültesi Dergisi (22:3)
6
Demir, A. (1980). Türkiye'de Cumhuriyet Döneminde Enerji Politikaları, Ankara Üniversitesi Siyasal Bilgiler Fakültesi Dergisi (35:1)
7
EMO Enerji Komisyonu (1981). Türkiye’de Elektrik Enerjisi Sektörünün Yapısı ve Tarihsel Gelişimi, Elektrik Mühendisliği Dergisi, Vol. 278. 81-91.
8
Felice, E. and Carreras, Al. (2012). The roots of success: industrial growth in Italy reconsidered, 1911-1951, UHE Working papers 2012_04, Universitat Autònoma de Barcelona, Departament d'Economia i Història Econòmica, Unitatd' Història Econòmica.
9
General Directorate of Foresty (1973). Cumhuriyetimizin 75. Yılında Ormancılığımız, Ankara: Orman Bakanlığı Yayın Dairesi.
10
Kander, A. (2006). Economic growth, energy consumption and CO2 emissions in Sweden 1800-2000. Almqvist & Wicksell International, Sweeden.
11
Malanima, P. & Zamagni, V. (2010). 150 years of the Italian Economy, 1861-2010. Journal of Modern Italian Studies 15(1).
12
Malanima, P. (2006). Energy Consumption in Italy in the 19th and 20th Centuries. A Statistical outline. Roma: CNR.
13
Özdemir, N. (2011). Türkiye’de Elektriğin Tarihsel Gelişimi (1900-1938). Yüksek Lisans Tezi, Ankara Üniversitesi, Türk İnkılap Tarihi Enstitüsü, Ankara.
14
Pamuk, Ş. (2008).Osmanlı’dan Cumhuriyet’e Küreselleşme, İktisat Politikaları ve Büyüme, Seçme Eserler, İş Bankası Yayınları.
15
Pollard, J. (1998). The Fascist Experience in Italy, Routledge Sources in History, New York.
16
State Planning Organization (2010). Economic and Social Indicators (1950-2010), DPT http://www.dpt.gov.tr/PortalDesign/PortalControls/WebIcerikGosterim.aspx?Enc=83D5A6FF03C7B4FC5A73E5CFAD2D9676, 05/27/2012.
17
Stern, D. I. & Kander, A., (2011). The Role of Energy in the Industrial Revolution and Modern Economic Growth, CAMA Working Papers 2011-01, Australian National University, Centre for Applied Macroeconomic Analysis.
18
Turkish Electricity Transmission Company (2010), Electricity Generation & Transmission Statistics of Turkey, TEIAS.
19
Turkish Statistical Institute (2010). Statistical Indicators: 1923–2010. TSI, Ankara, Turkey.
20
Wrigley, E. A. (2010). Energy and the English Industrial Revolution, Cambridge University Press.
21
Zürcher, E. J. (1993). Turkey: A Modern History, London, I.B. Tauris & Co Ltd.
22
ORIGINAL_ARTICLE
Theory Application: Why People Commit Fraud
Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals. However, individuals find a way to commit fraud by analyzing the organization’s internal and external environment. Thus, this research paper applied document analysis methodology. The objective of the research was to find out why people commit fraud. In doing so, five Fiji Court cases were analysed using the “Fraud Triangle”, “Fraud Diamond” and the “Power” Theories. Furthermore, existing literature was referred to present the facts in a logical format. The findings indicated that potential perpetrators were influenced to be involved in the fraudulent scheme as a result of power that was exercised on them by other individuals. Moreover, the findings reconfirms the literature on fraud practices by individuals are due to perceived pressure, perceived opportunity and some way to rationalize their fraudulent act as acceptable.
https://www.ijmae.com/article_114724_bcd8c483bc33e85e8f80f33f4662d9d0.pdf
2018-01-01
54
65
Fraud
Fraud Triangle
fraud diamond
Capability
Power
Mohammed
Azam
riazm@unifiji.ac.fj
1
Department of Accounting & Finance, The University of Fiji, Saweni, Lautoka, Fiji
LEAD_AUTHOR
Albrecht, W.S., Albrecht, C.O., Albrecht, C.C.,& Zimbelman, M.F. (2011).Fraud Examination (4th Ed).South-Western, USA: Cengage Learning.
1
Dervaes, J.R. (2004, July). Protecting the Public Interest: Fraud in the Government. Paper presented at ACFE's 15th Annual Fraud Conference, Las Vegas, NW, ACFE.
2
Firth, M., Mo, L.L., & Wong, M.K., (2005) Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China. Journal of Business Ethics, 62, 367-381. doi: 10.1007/s10551-005-0542-4
3
Kramer, B. (2015). Trust, but verify: fraud in small businesses. Journal of Small Business and Enterprise Development.22 (1), 4-20. doi: 10.1108/JSBED-08-2012-0097
4
Kranacher, M., Riley, R.A., & Wells, J.T. (2010).Forensic Accounting and Fraud Examination (1st Ed).New Jersey, USA: John Wiley & Sons Inc.
5
Mangala, D., & Kumari, K. (2015).Corporate Fraud Prevention and Detection: Revisiting the Literature. Journal of Commerce & Accounting Research, 4(1), 52-62. Retrieved October, 2017, from ProQuest database.
6
Omar, M., Nawawi, A., and Salin, A.S.A.P. (2016).The causes, impact and prevention of employee fraud: A case study of an automotive company. Journal of Financial Crime. 23(4), 1012-1027. Retrieved October, 2017, from ProQuest database.
7
Patterson, D. (2004). Fraud Prevention: The Latest Techniques. Paper presented at ACFE's 15th Annual Fraud Conference, Las Vegas, NW, ACFE.
8
Ray, D.W. (2004). Fighting Fraud with Technology: Following the Cash. Paper presented at ACFE's 15th Annual Fraud Conference, Las Vegas, NW, ACFE.
9
Thompson, C.M. (1992). Fighting Fraud. The Internal Auditors.49 (4), 18-23. Retrieved October, 2017, from ProQuest database.
10
Tran, B. (2008). CSR and corruption: Corporate ethics: an end to the rhetorical interpretations of an endemic corruption. Social Responsibility Journal.4 (1), 63-81. doi: 10.1108/17471110810856848
11
Warren, D. (2004). Preventing and Detecting Financial Statement Fraud: Identifying Fraudulent Financial Transaction. Paper presented at ACFE's 15th Annual Fraud Conference, Las Vegas, NW, ACFE.
12
Wells, J. (2007).Corporate Fraud Handbook: Prevention and Detection. New Jersey, USA: John Wiley & Sons Inc.
13
Wolfe, D., & Hermanson, D.R. (2004).The fraud diamond: Considering four elements of fraud. The CPA Journal.74 (12), 38-42. Retrieved October, 2017, from ProQuest database.
14
Yallapragada, R.R., Roe, C.W.,& Toma, A.G.(2012).Accounting Fraud, And White-Collar Crimes In The United States. Journal of Business Case Studies.8(2), 187-189. Retrieved October, 2017, from ProQuest database.
15