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Article
Publication date: 12 October 2015

Bryan Perry, Kerk Phillips and David E. Spencer

Studies of the cyclical behavior of real wages have identified monetary shocks and examined the response of real wages and output or employment. A finding that real wages are…

569

Abstract

Purpose

Studies of the cyclical behavior of real wages have identified monetary shocks and examined the response of real wages and output or employment. A finding that real wages are procyclical in response to a positive monetary policy shock is taken as evidence that prices are stickier than wages. The purpose of this paper is to show that factors other than wage and price stickiness affect the response of real wages to a monetary policy shock.

Design/methodology/approach

The authors simulate two prominent dynamic stochastic general equilibrium models under a variety of parameter values and examine the cyclicality of the real wage.

Findings

The authors offer robust evidence that the real wage response to monetary policy is affected in important ways by properties of the economy other than stickiness of wages and prices, such as the importance of intermediate goods in the production process and the size of key elasticities. Consequently, the authors cannot appropriately infer the relative stickiness of wages and prices from examining only the response of real wages to a monetary policy shock.

Originality/value

The authors show in this study that examining the response of real wages is not enough to sort out the relative stickiness of prices and wages.

Details

Journal of Economic Studies, vol. 42 no. 5
Type: Research Article
ISSN: 0144-3585

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Article
Publication date: 26 October 2017

Frank Kabuye, Stephen Korutaro Nkundabanyanga, Julius Opiso and Zulaika Nakabuye

The purpose of this paper is to study the relationship between internal audit organisational status, competencies, activities and fraud management. As a corollary, this paper…

4194

Abstract

Purpose

The purpose of this paper is to study the relationship between internal audit organisational status, competencies, activities and fraud management. As a corollary, this paper examines the contribution made by the internal audit organisational status, the internal audit competence and the internal audit activities on fraud management in financial services firms.

Design/methodology/approach

This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire survey from a sample of 54 financial services firms in Kampala – Uganda.

Findings

Results suggest that the internal audit organisational status and the internal audit competence are significant predictors of fraud management. Contrary to previous thinking, internal audit activities do not significantly predict fraud management. Therefore, once internal auditors have appropriate status and are competent in an organisation, they are likely to perform activities that enhance fraud management.

Research limitations/implications

This study focuses on financial services firms in Uganda, and it is possible that these results are only applicable to the financial services sector. More research is therefore needed to further understand the contribution of the internal audit constructs on fraud management in other sectors such as the public sector.

Practical implications

The results are important for internal audit policy development, for example, in terms of prescribing the competences and reporting lines for the internal auditors to enhance fraud management in the financial services sector.

Originality/value

As far as the authors are aware, no research has hitherto been undertaken that investigates the individual contribution of internal audit organisation status, competence and its activities as internal audit constructs on fraud management.

Details

Managerial Auditing Journal, vol. 32 no. 9
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 4 December 2020

Waled Younes E. Alazzabi, Hasri Mustafa and Mohamed Issa

This paper provides a theoretical foundation and conceptual framework to explain the interactions among risk management (RM), top management support (TMS), and internal audit…

581

Abstract

Purpose

This paper provides a theoretical foundation and conceptual framework to explain the interactions among risk management (RM), top management support (TMS), and internal audit activities (IAA) to achieve internal control quality (ICQ).

Design/methodology/approach

A review of the extant literature in RM, auditing and management control is conducted to develop and establish theoretical relationships.

Findings

In this work, interconnectedness among organisational factors is discussed by drawing on contingency theory to provide the theoretical logic and support the conceptual framework.

Research limitations/implications

Although this work illustrates the significance of the moderation effect of TMS and the mediation effect of IAA to link RM processes with the quality of internal controls, limitations exist, as the study is conceptual and lacks empirical evidence. The paper emphasises education and training on RM and internal audit to address emerging issues and arising challenges in RM and ICQ.

Originality/value

The paper extends the existing literature in the area of ICQ, which is discussed extensively in developed contexts. However, studies on ICQ in emerging economics, specifically the Middle East and North Africa region, which suffers from high levels of corruption, and asset misappropriation cases are limited. Hence, this work is important because it addresses under-researched issues in relation to ICQ in an attempt to develop a conceptual framework from the available and most effective organisational factors to attain better ICQ.

Details

Journal of Financial Crime, vol. 28 no. 4
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 8 May 2018

Abdoulaye N’Guilla Sow, Rohaida Basiruddin, Jihad Mohammad and Siti Zaleha Abdul Rasid

In Malaysia, as in most of the developing countries, small businesses play pivotal roles in the economy. Yet, despite the contribution of small businesses, previous researchers…

2540

Abstract

Purpose

In Malaysia, as in most of the developing countries, small businesses play pivotal roles in the economy. Yet, despite the contribution of small businesses, previous researchers have overlooked the fraud issues that are threating the sustainability of those businesses and instead focus mainly on large and public listed companies. Therefore, the purpose of this study is to identify how small businesses can prevent fraudulent activities.

Design/methodology/approach

This study used self-administer questioners and distributed 126 questionnaires to general managers, financial managers and supervisors in Malaysian small and medium enterprises (SMEs). Multiple regression was used to test the theoretical model.

Findings

The output of multiple regressions showed that culture of honesty and high integrity, anti-fraud processes and controls and appropriate oversight functions has a positive and significant effective on fraud prevention mechanisms.

Practical implications

Overall, this study suggests effective fraud prevention measures to mitigate the fraud risk surrounding Malaysian SMEs and other SMEs in emerging countries.

Originality/value

There has been a dearth of empirical studies on the effect of culture of honesty, anti-fraud processes and appropriate oversight functions on effective fraud prevention in non-western context, and this study has fulfilled the need for this research.

Details

Journal of Financial Crime, vol. 25 no. 2
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 24 January 2020

Waled Younes E. Alazzabi, Hasri Mustafa and Ahmed Ibrahim Karage

This paper aims to examine the effect of top management support (TMS) and risk management (RM) on the internal audit activities (IAA) and fraud mitigation (FM) in the Libyan…

2699

Abstract

Purpose

This paper aims to examine the effect of top management support (TMS) and risk management (RM) on the internal audit activities (IAA) and fraud mitigation (FM) in the Libyan banking sector.

Design/methodology/approach

The data is collected using a survey questionnaire of 16 commercial banks in Libya and analysed using a structural equation modeling.

Findings

The study shows positive and significant relationships between RM and employees’ FM and TMS and employees’ FM. The study also demonstrates a significant mediating effect on the relationship between RM, TMS and FM.

Research limitations/implications

The study is conducted in the Libyan banking sector. Further research is needed in other contexts and sectors to understand the contribution of the RM and TMS on FM, including the impact of technology and internal audit characteristics in terms of experience, education and professional certificates on FM.

Originality/value

The study is the first attempt to explore FM in an emerging economy, particularly Libya, by introducing IAA as a mediator. The study provides implications for regulators and top management in the banking sector.

Details

Journal of Financial Crime, vol. 30 no. 2
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 28 January 2020

Waled Younes E. Alazzabi, Hasri Mustafa and Ahmed Razman Abdul Latiff

The purpose of this paper is to explore and provide insights into corruption and the control procedures from an Islamic perspective.

1527

Abstract

Purpose

The purpose of this paper is to explore and provide insights into corruption and the control procedures from an Islamic perspective.

Design/methodology/approach

This paper adopts qualitative research approach using the holy Quran as a primary source and hadith of the Prophet Mohammed supported by the anecdotes of his companions as a secondary source and prior literature.

Findings

This paper offers an Islamic taxonomy of corruption that contains economic, managerial, financial, political, environmental, social and ethical corruption which is explicitly prohibited because of their consequence on societies. Islam establishes proactive, preventive, detecting and reactive procedures to control corruption and prescribes how to avoid its harmful consequences. The paper also reveals significant concepts in relation to individuals’ qualities that if taken care of, better chances to reduce corruption and better living conditions can be accomplished.

Research limitations/implications

The paper recommends means to the business community through providing managerial and practical procedures which can be used for limiting corruption effectively. However, this piece of work provides further explanations on corruption to improve our understanding on such a phenomenon and contributes to the literature from the perspective of Islam point of view.

Originality/value

The paper contributes to the debate on corruption, human, religion and control from an Islamic point of view, which is lacking. This paper finds evidence that loss of belief is a situational factor that leads to corrupt acts. Also, moral teaching in early ages is necessary for inner and self-control. Moral renovation is an influential factor that keeps individuals motivated and refrain from indulging into corrupt acts.

Details

Journal of Financial Crime, vol. 27 no. 2
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 4 January 2008

Kirsty Rae and Nava Subramaniam

This study aims to bring together theoretical concepts from the organizational justice, internal control and fraud literature to develop two distinct models relating to employee…

10954

Abstract

Purpose

This study aims to bring together theoretical concepts from the organizational justice, internal control and fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures (ICP), respectively.

Design/methodology/approach

Survey data from 64 Australian firms were used to develop the two models. The first model was tested using a logistic regression analysis, and the second model was tested using a multiple regression analysis.

Findings

The first model reveals that the quality of ICP has a moderating effect on the relationship between perceptions of organizational justice and employee fraud. The second model indicates that ICP quality is significantly and positively related to three key organizational factors: the corporate ethical environment, the extent of risk management training of staff, and the internal audit (IA) activity level.

Practical implications

Risk management strategies relating to employee fraud will need to pay greater attention to organizational factors that affect both perceptions of justice at the workplace and ICP quality, including fostering a more ethical and equitable work environment, increasing IA activities and staff training in risk management.

Originality/value

Using the fraud triangle framework, this study extends previous literature by providing empirical evidence on the role of organizational justice and ICP regarding employee fraud.

Details

Managerial Auditing Journal, vol. 23 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 July 2011

Eric Groce, Tina L. Heafner and Katherine A. O’Connor

The Scopes Monkey Trial is a landmark court case in American history and has often been referred to as “The Trial of the Century.” It provides a curricular platform for…

89

Abstract

The Scopes Monkey Trial is a landmark court case in American history and has often been referred to as “The Trial of the Century.” It provides a curricular platform for understanding changes in American society, populace tensions with shifting social and moral views, gaps in economic prosperity, and the outcomes of urbanization. Studying this pivotal and historical trial – along with the context surrounding it – offers readers a dynamic lens to view powerful social and cultural insights at the beginning of the twentieth century. Additionally, academic freedom issues, which have a history in our nation's courts, (Patterson & Chandler, 2008) as well as current dialogue among educators (see the November/December issue of Social Education), and are at the very center of the Scopes Trial, require critical examination. Most importantly, it exemplifies the type of interdisciplinary content social studies educators should be promoting, a goal of 21st Century Teaching and Learning and Common Core Standards. In this article, we provide a brief historical context setting the stage for the Scopes Monkey Trial, a daily synopsis of significant points in the trial, a rationale for teaching the Scopes Trial, and instructional teaching resources with particular emphasis on books, DVD/media, and web-based materials.

Details

Social Studies Research and Practice, vol. 6 no. 2
Type: Research Article
ISSN: 1933-5415

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Article
Publication date: 13 January 2025

Monica A. van Winkel, Roeland M. van der Rijst, Wietske Kuijer-Siebelink, Floor Basten, Anneke M. Sools, Rob F. Poell and Jan H. van Driel

Guided by the quest concept, this study aims to explore how profession-focused PhD candidates, who are concurrently lecturing at a Dutch University of Applied Sciences (UAS), make…

34

Abstract

Purpose

Guided by the quest concept, this study aims to explore how profession-focused PhD candidates, who are concurrently lecturing at a Dutch University of Applied Sciences (UAS), make sense of change while pursuing doctoral objectives. The research question was: How do these PhD candidates navigate, experience and evaluate their enduring profession-focused doctoral quests across the nexus of research, education and professional fields, considering their aspirations?

Design/methodology/approach

Eight PhD candidates shared one-year quest experiences, illustrating how interactions with ‘actors’, ‘settings’ and ‘events’ shape doctoral transitions. These narratological concepts guided within-case and cross-case analyses, while grounded theory methodologies served to explore candidates’ sense-making of change over time.

Findings

Four story types of doctoral transitions emerged: “ups and downs”, “turnaround”, “continuous growth” and “scholarly recognition”. Candidates valued the Dutch UASs’ formal policy of supporting academic research with professional relevance. Across the story types, differences in aligning doctoral expectations among research and workplace supervisors and candidates affected knowledge exchange throughout the doctorate. When available, engagement in varied and comprehensive doctoral learning resources advanced candidates’ research competencies, including bridging diverse knowledge types. Autonomous candidate navigation was crucial for building partnerships, accessing dispersed learning resources and responding to uncertainties. Collaborative learning involving BSc-MSc students, colleagues and practitioners varied in strength across the story types, but enhanced the doctorate’s relevance, visible outcomes, feasibility and sustainability. The story types represent transition patterns that shaped how candidates developed new knowledge and contributed to their fields. While passion was a key motivator for candidates, it also heightened their vulnerability.

Practical implications

Analysing patterns in doctoral transitions provided actionable insights for optimising conditions and candidate navigation within the science–profession nexus.

Originality/value

The findings highlight that diverse actors can contribute to and benefit from profession-focused doctorates, driving momentum in integrating this research into education and innovation.

Details

Studies in Graduate and Postdoctoral Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4686

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Article
Publication date: 16 November 2022

Alex J. Scrimpshire, Bryan D. Edwards, Durand Crosby and Scott J. Anderson

Despite much research, too many employees are disengaged in their work. As such, the present research uses a public sector setting to investigate variables (e.g. public service…

1186

Abstract

Purpose

Despite much research, too many employees are disengaged in their work. As such, the present research uses a public sector setting to investigate variables (e.g. public service motivation and high-involvement climate) most likely associated with engagement and demonstrates a conceptual and empirical link to relevant outcomes (e.g. job performance and perceived meaningfulness).

Design/methodology/approach

Across a work week, the authors analyze the drivers and outcomes of public service employees’ engagement levels and the mediating effect of employee engagement.

Findings

Employee engagement mediated the positive relationship between the authors’ independent variables of public service motivation and high-involvement climate and our outcomes of supervisor-rated employee performance and meaningfulness. All direct and indirect effects were statistically significant and positive.

Research limitations/implications

The authors’ sample is a nonprofit government agency, so the results may lack generalizability. Although self-determination theory (SDT) guided their choice of variables and hypotheses, they did not measure the specific needs satisfaction (competence, relatedness, and autonomy) associated with the SDT.

Practical implications

Managers in public-service organizations may want to recruit those high in public service motivation and institute a high-involvement climate via manager skill training.

Originality/value

This article follows a meta-analysis call on SDT to test the impact of variables that fall under the identified form of autonomous motivation, and investigate their impact on engagement and other positive organizational outcomes (e.g. job performance and perceived meaningfulness). Additionally, the author followed calls to extend engagement research to focus on specific industry sectors, such as the public sector.

Details

Journal of Managerial Psychology, vol. 38 no. 1
Type: Research Article
ISSN: 0268-3946

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