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Article
Publication date: 18 May 2020

Namrata Sandhu

This study aims to attempt a gender-based ex post examination of behavioral red flags of fraud exhibited by fraud perpetrators.

Abstract

Purpose

This study aims to attempt a gender-based ex post examination of behavioral red flags of fraud exhibited by fraud perpetrators.

Design/methodology/approach

Qualitative data collected from semi-structured interviews were triangulated, quantified and subjected to statistical analysis to calculate the relative risk of exhibition of a behavioral red flag of fraud by a male/female fraud perpetrator.

Findings

This study reports the percentage of fraud cases in which male and female fraud perpetrators display particular behavioral red flags. The study also enlists the behavioral red flags likely to be more frequently exhibited by female fraud perpetrators relative to male fraud perpetrators and vice-versa.

Practical implications

Use of the results of this study in anti-fraud training is likely to make organizational fraud more susceptible to observation.

Originality/value

This study is unique because it is one of the very few studies that examine employee behavior as a potential fraud signal, establish gender distinction in behavioral red flags of fraud, and assess this phenomenon in a country other than a Western country.

Article
Publication date: 27 October 2021

Namrata Sandhu

This study aims to enlist the red flag behaviors exhibited in financial services frauds.

Abstract

Purpose

This study aims to enlist the red flag behaviors exhibited in financial services frauds.

Design/methodology/approach

A pluralistic mixed methodology was adopted in this study. Data collected via semi-structured interviews were coded, quantified and subjected to descriptive analysis to identify the most frequently exhibited red flag behaviors in financial services frauds. The relative risk of exhibition of the identified red flag behaviors was assessed by intuitively comparing the red flag behaviors identified in financial services frauds (experimental group, n = 24) with the red flag behaviors identified in a heterogeneous control sample of non-financial services frauds (control group, n = 28).

Findings

This study identifies six red flag behaviors likely to be more frequently exhibited in financial services frauds than in non-financial services frauds.

Practical implications

Results of this study can be used to develop a typical behavioral profile of a financial services fraud perpetrator. Active communication of this profile in fraud awareness training can help make fraud conspicuous in the financial services industry.

Originality/value

This study is unique because human behavior as a possible fraud indicator is an under-researched area. Further, this study examines first level of evidence and attempts an ex-post analysis of actual red flag behaviors exhibited in acknowledged fraud cases in which the perpetrator/perpetrators has/have been clearly identified.

Details

Journal of Financial Regulation and Compliance, vol. 30 no. 2
Type: Research Article
ISSN: 1358-1988

Keywords

Article
Publication date: 22 March 2023

Chetna Priyadarshini, Namrata Chatterjee, Nishit Kumar Srivastava and Ritesh Kumar Dubey

Transformational leadership has caught the significant attention of many academic scholars in the leadership domain. In recent studies, emphasis has been given on green…

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Abstract

Purpose

Transformational leadership has caught the significant attention of many academic scholars in the leadership domain. In recent studies, emphasis has been given on green transformational leaders who empower their subordinates, which, in turn, leads to employees’ discretionary behavior toward environmental management of the organization, which has been denoted as organizational environmental citizenship behavior. Organizational citizenship behavior has been strongly advocated as a means to improve the environmental performance of organizations. A green transformational leader encourages his subordinates to undertake activities that are beneficial to the organization’s environmental management, such as thinking about the sustainable development of the organization, solving environmental problems and contributing to the firm’s environmental performance. This study aims to investigate the domain of environmental leadership by examining the mechanism and conditions under which green transformational leaders induce organizational environmental citizenship behavior.

Design/methodology/approach

Information technology (IT) firms across four major cities in India were considered for the survey to examine the proposed hypotheses. Online questionnaires were shared with 1,286 employees working across seven branches of IT companies. A total of 378 respondents completed the survey, but only 293 questionnaires were suitable for further analysis using structural equation modeling.

Findings

The findings of the study show that green transformational leadership promotes green empowerment and organizational citizenship behaviors toward the environment (OCBE) among the employees. It also reveals that environmental passion plays a key role in promoting eco-initiative and eco-helping behavior among the employees when they are empowered for green practices. Also, the influence of resource commitment fosters eco-civic engagement among the employees.

Practical implications

Results hold strong implications for human resource managers on how green transformational leadership approaches can help trigger organizational citizenship behavior among employees. Also, understanding the impact of green empowerment on employees’ involvement in extra-role behavior will help organizations to develop strategies to strengthen their sense of empowerment toward green practices.

Originality/value

This study attempts to investigate the impact of green transformational leadership on employees’ OCBE and the mechanisms through and conditions under which green transformational leadership may impact the indicators of OCBE. The study proposes a mechanism and social and psychological conditions that can potentially explain the linkages between green transformational leadership and OCBE: green empowerment, resource commitment and environmental passion.

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