THE ROLE OF LEADERSHIP IN CORRUPTION AND MISCONDUCT SCANDALS IN THE U.S. MILITARY

Includes Supplementary MaterialThis study explores the role of leadership in three high-profile corruption and misconduct scandals—the Fat Leonard scandal, the murder of SPC Vanessa Guillén, and the Abu Ghraib Prison scandal—that occurred in the U.S. military over several decades. Additionally, the research delves into the culture of corrupt military commands and investigates patterns of leadership behavior that set the conditions for wrongdoing to occur. This way, the research goes beyond the often-cited “one bad apple” explanation examining organizational wrongdoing as a process. Using a qualitative research approach and utilizing an existing theoretical model, I categorize and evaluate publicly available data. The research findings illustrate that leaders’ actions or inaction directly triggered corruption or misconduct in two out of three scandals; however, leadership was indirectly involved in the third case study. Organizational culture also had a normalizing effect attracting more severe transgression. Lastly, leaders were found mindful of misbehavior in all cases, tacitly or overtly authorized misconduct, and failed to cultivate an ethical organizational culture. These results show that systemic deficiencies and leadership failures continue afflicting DOD and articulate the need for more drastic policies. Based on the findings, recommendations for the DOD are provided and explained.Outstanding ThesisLohagos, Hellenic ArmyApproved for public release. Distribution is unlimited

Regulation as Delegation: Private Firms, Decisionmaking, and Accountability in the Administrative State

Administrative agencies increasingly enlist the judgment of private firms they regulate to achieve public ends. Regulation concerning the identification and reduction of risk-from financial, data and homeland security risk to the risk of conflicts of interest-increasingly mandates broad policy outcomes and accords regulated parties wide discretion in deciding how to interpret and achieve them. Yet the dominant paradigm of administrative enforcement, monitoring and threats of punishment, is ill suited to oversee the sound exercise of judgment and discretion

The Weakest Link Human Behaviour and the Corruption of Information Security Management in Organisations - an Analytical Framework

In this paper we introduce the norm-injection analysis framework, a construct which can be employed to aid analysis of processes that affect information security management (ISM) in organisations. The underpinnings of this framework draw on and evolve - theories about how apparently mundane organisational processes, particularly managerial demands on employees, may in some instances lead to undesired, perhaps calamitous, consequences. Because the mechanisms between input (demand) and the adverse consequences work by gradually accruing and multiplying Subtle communication "problemettes" into major problems, they are almost undetectable to the untrained eye. Breaches of ISM protocol may appear wholly mysterious to the crash investigators brought in to analyse, post-event, what went wrong. The norm-injection analysis framework is intended to shed light on these below-the-radar processes, and to supplement the tool set an organisation analyst has at his disposal when preparing or evaluating strategic ISM measures

Auditor judgment in the fourth industrial revolution

Discourse proclaiming the advent of a fourth industrial revolution predicts significant disruption to various work domains in the near future. Auditing is one of the domains where bold claims about the potential of technology are being made, with technology expected to augment auditors' judgments and, in time, possibly automate them. Drawing on 44 in-depth interviews with auditors, regulators, and emergent artificial intelligence software providers, we question the prevailing narrative around technological change in auditing which suggests that ostensibly simple, low-level technical tasks are areas where little judgment is at play and thus are ripe for automation. We show that significant elements of deliberation, sensemaking, and reflexivity, arguably critical for the socialization of early career auditors into the profession, may be lost when automating areas of work perceived as low value, leading us to question what it means to apply judgment in auditing. Conversely, higher-level aspects of the audit process may be assisted by technology and augmented in different ways, yet new technological structures generate new areas of indeterminacy that pose new and yet unresolved demands on auditors' judgment. Overall, the paper shows how auditor habits are changing and highlights the risks posed by new technologies to the acquisition of practical knowledge by auditors

The Influence of Routine Interdependence and Skillful Accomplishment on the Coordination of Standardizing and Customizing

This paper advances understanding of the coordination of interdependence between multiple intersecting routines and its influence on the balancing of coexisting ostensive patterns. Building on a professional service routine – the deal appraisal routine – and its intersections with four related routines, we develop a dynamic framework that explains the coordination of standardization and flexibility in four ways. First, intersecting routines have shifting salience in the performance of a focal routine, and this shifting salience is enacted through professional skill and judgment. Second, each intersection amplifies pressure towards one or the other ostensive pattern thus introducing dynamism into the balancing of competing ostensive patterns. Third, professionals skillfully acknowledge these pressures from intersecting routines to orient towards one ostensive pattern and then reorient the performance of the routine towards the opposite ostensive pattern. Fourth, this balancing act, which we theorize as reciprocal task interdependence, occurs within the moment of performing each task, so providing a highly dynamic understanding of the association between routine interdependence and the coordination of coexisting ostensive patterns

You’ve got mail! : Explaining individual differences in becoming a phishing target

Although phishing is a form of cybercrime that internet users get confronted with rather frequently, many people still get deceived by these practices. Since receiving phishing e-mails is an important prerequisite of victimization, this study focusses on becoming a phishing target. More precisely, we use an integrative lifestyle exposure model to study the effects of risky online routine activities that make a target more likely to come across a motivated offender. Insights of the lifestyle exposure model are combined with propensity theories in order to determine which role impulsivity plays in phishing targeting. To achieve these objectives, data collected in 2016 from a representative sample (n = 723) were used. Support was found for a relationship between both online purchasing behavior and digital copying behavior, and phishing targeting. Moreover, a relationship was found between all online activities (except for online purchasing behavior) and impulsivity. The present study thus suggests that especially online shoppers and users who often share and use copied files online should be trained to deal with phishing attacks appropriately

MONEY LAUNDERING FRAMEWORK FOR PROFESSIONAL ACCOUNTANTS: POST COVID-19

Background and Purpose: The Covid-19 pandemic has sparked global challenges, economic disruption, and an increase in related crimes, such as scams, fraud, and cybercrime. It has also changed the routines of individuals, businesses, and governments in combating financial crimes, especially professional accountants. As front-liners in the anti-money laundering (AML) regime, professional accountants play a vital role in combating financial crime, including money laundering activities that have risen during the pandemic. However, limited study has investigated the money laundering reporting framework for the professional accountants. Hence, this study aims to investigate the money laundering framework for professional accountants that suits the post-pandemic period.   Methodology: This study conducted a content analysis, focussing on the current red flags for money laundering activities specifically for the professional accountants mentioned in prior literature and publicly available reports such as Financial Action Task Force (FATF), ICAEW and ACCA Global. Since this study focuses on the money laundering framework for the professional accountants, this study also referred to the MIA Competency Framework that highlights the importance of professional scepticism and professional judgement.   Findings: Findings showed that professional accountants must exercise high professional scepticism and judgement when dealing with money laundering risk indicators related to related party transactions, beneficial ownership and e-commerce activities. This is to provide quality reporting to the authorities and to proceed with money laundering investigations.   Contributions: This study will contribute to the regulators and professional accountant by proposing a money laundering framework for the professional accountants that would assist them in fulfilling their role as money laundering reporting entity.   Keywords: Money laundering, professional accountants, professional scepticism, professional judgment, Covid-19 endemic.   Cite as: Zolkaflil, S., Syed Mustapha Nazri, S. N. F., Mohd Razali, F., Ahmad Tarmizi, M., & Masum, M. H. (2023). Money laundering framework for professional accountants: Post Covid-19. Journal of Nusantara Studies, 8(TI), 235-256. http://dx.doi.org/10.24200/jonus.vol8issTIpp235-25

Operationalising Analytics for Action: A Conceptual Framework Linking Embedded Analytics with Decision-Making Agility

Organisations are increasingly practising Business analytics (BA) to make data-driven business decisions amidst environmental complexities and fierce global competition. However, organisations find it challenging to operationalise BA outputs (such as analytical models, reports, and visualization) primarily due to a lack of (a) integrated technology, (b) collaboration and (c) governance. These factors inhibit organisations’ ability to make data-driven decisions in an agile manner. Embedded analytics, an emerging BA practice, has the potential to address these issues by integrating BA outputs into business applications and workflows, thereby promoting the culture of data-driven decision-making. In this research-in-progress paper, we integrate the diverse areas of literature on BA, embedded analytics, and dynamic capabilities theory and propose a research model that links embedded analytics to decision-making agility through the development of dynamic capabilities. The details of the framework highlight how organisations can get maximum value from data and analytics initiatives through operationalisation of BA outputs

Social Media as a Predictor of Depression Rates Among Male Versus Female Adolescents During the COVID-19 Pandemic

Technology use has drastically and progressively increased as the COVID-19 pandemic has continued to unfold. Adolescents are now reliant on technology for their education, in addition to communication with friends and family (Pfefferbaum & North, 2020). With the recency of the pandemic, research on the effects of increased internet and social media use for adolescent mental health is decidedly underdeveloped. This study aimed to fill the research gap by examining how the frequency of male and female adolescents’ social media use is associated with depression rates during the pandemic by using a longitudinal design. Participants for this study included 351 adolescents, ages 14-19, residing in Ontario, Canada. Participants completed two surveys: the first (Time 1) was conducted between April 4th to April 16th, 2020, approximately three weeks following secondary school closures in Ontario, Canada due to the COVID-19 pandemic. The second survey (Time 2) was conducted between August 21st and September 6th, approximately six months following the first lockdown orders. The findings indicate that, in line with hypotheses, females engaged in more social media use and experienced greater depression than males. Regression analyses further revealed that Time 1 social media use was a significant predictor of Time 2 depression in females only. Strengths, weaknesses, implications, intervention strategies, and future directions for research addressing social media and depression are also discussed