International fraud: A management perspective

L'objectiu de la meva tesi és tractar i entendre millor els múltiples aspectes de la corrupció i el frau internacionals des de la perspectiva del management. Amb aquesta finalitat, hi proporciono un compendi d'articles, tots els quals han estat publicats en journals amb revisors, o bé estan en procés de ser-ho. El primer article que presento en la meva tesi fou publicat al European Business Forum, una revista especialitzada patrocinada per la CEMS, que és llegida per més de 40.000 professionals dels negocis d'arreu d'Europa. Alguns dels diaris internacionals més importants, com ara el Times of London Newspaper, també citen aquest article a bastament. S'hi exposa per què i com es cometen els fraus. El segon article que comento a la tesi es troba actualment en fase de "revisió i reenviament" al Journal of Business Ethics. Es tracta d'un journal sobre factors d'impacte, inclòs a la llista dels 40 millors journals de management que publica el Financial Times. Aquest article tracta de com les persones fan servir el poder per reclutar altres persones per tal que participin en el frau d'estats financers. Aquest segon article també es va sotmetre a la revisió d'àrbitres a l'edició 2007 de la European Academy of Management Conference que tingué lloc a París, França. El tercer article que es presenta en la meva tesi fou publicat a The Journal of Digital Forensics, Security, and Law. També s'havia presentat prèviament a la XII Conferència Anual d'AMCIS amb revisors, que tingué lloc a Acapulco, Mèxic. La Conferència d'AMCIS és un dels principals congressos acadèmics que tracten dels camps relacionats amb els sistemes d'informació. Aquest tercer article analitza com els responsables de perpetrar el frau se serveixen dels principis i les estratègies de poder i negociació per enredar les persones per Internet perquè participin en projectes de frau. El quart article que comento fou publicat a l'Information Systems Security Journal. Aquest journal fa 17 anys que el publica Taylor and Francis Publishing -una de les principals editorials de journals acadèmics-, i és la publicació oficial de CISSP i SSCP. L'article analitza les tendències actuals en matèria de frau i la seva detecció. El cinquè article que es presenta fou publicat a la Corporate Finance Review. Aquest article tracta específicament del frau d'estats financers als Estats Units. També explica què pot fer Europa per aprendre dels errors comesos als Estats Units. La Corporate Finance Review és patrocinada per Thomson Education -una editorial líder en l'àmbit educatiu. Actualment, la revista es troba al 12è any de publicació. Finalment, el darrer article que presento a la tesi és un comentari que es va fer sobre el tema del frau entre dos professors americans i jo mateix. Aquest diàleg es va publicar al Journal of Management, Spirituality, and Religion. El comentari tractava el tema de la relació entre organitzacions imbuïdes en la religió i el frau.El objetivo de mi tesis es tratar de entender mejor los múltiples aspectos de la corrupción y el fraude internacionales desde la perspectiva del management. Para ello, proporciono un compendio de artículos, todos ellos publicados en journals con revisores, o bien que se hallan en proceso de publicación. El primer artículo que presento en mi tesis fue publicado en el European Business Forum, una revista especializada patrocinada por la CEMS, que es leída por más de 40.000 profesionales de los negocios de toda Europa. Algunos de los diarios internacionales más importantes, como el Times of London Newspaper, también citan este artículo ampliamente. En él se expone por qué y cómo se cometen los fraudes. El segundo artículo que comento en mi tesis se halla actualmente en fase de "revisión y reenvío" al Journal of Business Ethics. Se trata de un journal sobre factores de impacto, incluido en la lista de los 40 mejores journals de management que publica el Financial Times. Dicho artículo trata de cómo las personas se sirven del poder para reclutar a otras personas para que participen en el fraude de estados financieros. Este segundo artículo también fue sometido a la revisión de árbitros en la edición 2007 de la European Academy of Management Conference celebrada en París, Francia. El tercer artículo que presento en mi tesis fue publicado en The Journal of Digital Forensics, Security, and Law. Asimismo, previamente se había presentado en la XII Conferencia Anual de AMCIS con revisores, celebrada en Acapulco, México. La Conferencia de AMCIS es uno de los principales congresos académicos que tratan de los campos relacionados con los sistemas de información. Este tercer artículo analiza cómo los responsables de perpetrar el fraude se sirven de los principios y estrategias de poder y negociación para enredar a persones por Internet para que participen en proyectos de fraude. El cuarto artículo que comento fue publicado en el Information Systems Security Journal. Este journal es publicado desde hace 17 años por Taylor and Francis Publishing -una de las principales editoriales de journals académicos-, y es la publicación oficial de CISSP y SSCP. En dicho artículo se analizan las tendencias actuales en materia de fraude y su detección. El quinto artículo que se presenta fue publicado en la Corporate Finance Review. Este artículo trata específicamente del fraude de estados financieros en Estados Unidos. També explica qué puede hacer Europa para aprender de los errores cometidos en Estados Unidos. La Corporate Finance Review cuenta con el patrocinio de Thomson Education -una editorial líder en el ámbito educativo. En la actualidad, la revista se halla en el 12.º año de publicación. Finalmente, el último artículo que presento en mi tesis es un comentario sobre el tema del fraude, realizado entre dos profesores americanos y yo mismo. Dicho diálogo fue publicado en el Journal of Management, Spirituality, and Religion. El comentario trataba del tema de la relación entre organizaciones imbuidas en la religión y el fraude.The purpose of my dissertation is to address and better understand the many aspects of International Fraud and Corruption from a Management Perspective. In my dissertation, I provide a compendium of publications. Each publication was published, or is in the process of being published, in a peer-review journal. The first article that is presented in my dissertation was published in the European Business Forum, a CEMS sponsored journal that is read by more than 40,000 business professionals throughout Europe. Several major international newspapers, including the prestigious Times of London Newspaper, also quoted this article extensively. The article addresses why and how fraud are committed. The second article that is presented in my dissertation is currently under "revise and resubmit" status at the Journal of Business Ethics. This journal is an impact factor journal and is included on the Financial Times list of top 40 management journals. The article addresses how individuals use power to recruit other people to participate in financial statement fraud. This second article was also presented at the peer review 2007 European Academy of Management Conference in Paris, France. The third article that is presented in my dissertation was published in The Journal of Digital Forensics, Security, and Law. This article was also previously presented at the 12th annual peer-review AMCIS conference in Acapulco, Mexico. The AMCIS conference is one of the leading academic conferences within the information systems fields. This third article addresses how perpetrators use the principles and strategies of power and negotiation to con individuals via the Internet to participate in fraud schemes. The fourth article presented in my dissertation was published in Information Systems Security Journal. This journal is currently in its 17th year of publication and is published by Taylor and Francis Publishing - one of the leading publishers in academic journals. This journal is also the official publication of the CISSP and SSCP. The article deals with current trends in fraud and its detection. The fifth article that is presented in my dissertation was published in the journal Corporate Finance Review. This article specifically deals with financial statement fraud in the United States. The article further explains what Europe can do to learn from the mistakes of the United States. Thomson Education - a leader in educational publishing, is the sponsor of Corporate Finance Review. The journal is currently in its 12th year of publication. Finally, the last article presented in my dissertation is a commentary that took place on the subject of fraud between two American professors and myself. The dialogue was published in the Journal of Management, Spirituality, and Religion. The topic of the commentary was on the relationship between organizations embedded in religion and fraud

The Role of Power and Negotiation in Online Deception

The purpose of this paper is to advance theoretical understanding of the important role of both power and negotiation during online deception. By so doing, the paper provides insight into the relationship between perpetrator and victim in Internet fraud. The growing prevalence of Internet Fraud continues to be a burden to both society and individuals. In an attempt to better understand Internet fraud and online deception, this article attempts to build an interactive model, based upon the dimensions of power and negotiation from the management and psychology literature. Using the model presented, the article examines the effects of the Internet on the communication process that takes place between perpetrator and victim. Finally, the article discusses some of the major tactics employed to appeal to each power type in predominant fraud forms, as well exploring future types of fraud

Real estate and portfolio management: examining diversification properties

This paper examines the risk-return and diversification properties of real estate investments. In the process, we perform a variance analyses over NPI, TBI and NAREIT United States real estate indexes as well as some of the most common international investment benchmarks. The study uses data from January 1990 to March 2006. We present an optimal portfolio that could be used by financial managers and ordinary investors. Results disclose U.S. real estate with greater return than other important investment benchmarks for the fifteen-year study period. Additionally, real estate diversification benefits as constitute of a mix-portfolio are confirmed for the three used indexes. Evidence shows that direct investment in real estate is less sensitive to business cycles than is indirect investment through NAREIT and other similar Indexes. Finally, an optimal allocation of 49.6% for real estate index investing in NAREIT is identified

Accounting and corruption: a cross‐country analysis

Purpose – The purpose of this paper is to better understand the relationship between accounting and auditing quality and the perceived level of corruption. Design/methodology/approach – This relationship is studied by performing a cross-country analysis using public data to measure accounting quality, audit quality, and corruption. Findings – Consistent with our predictions, we find evidence that accounting and auditing quality are significantly related to the level of perceived corruption in a country. Research Limitations/implications –These findings suggest that countries with more transparent reporting have lower levels of perceived corruption and that the level of perceived corruption may be reduced in a country by improving accounting and auditing quality. Practical implications – The findings suggest that countries can reduce the level of perceived corruption by improving the transparency of financial reporting by improving accounting and auditing standards. Originality/value – While significant amounts of research has examined perceived corruption, this study is the first to address the impact of high quality accounting information on the level of perceived corruption. Keywords Corporate Governance, Comparative Accounting Systems and Practice, Auditing, International Regulations, Corruption, Business/Government interaction and relations; Paper Type Research Pape

Methods for point source analysis in high energy neutrino telescopes

Neutrino telescopes are moving steadily toward the goal of detecting astrophysical neutrinos from the most powerful galactic and extragalactic sources. Here we describe analysis methods to search for high energy point-like neutrino sources using detectors deep in the ice or sea. We simulate an ideal cubic kilometer detector based on real world performance of existing detectors such as AMANDA, IceCube, and ANTARES. An unbinned likelihood ratio method is applied, making use of the point spread function and energy distribution of simulated neutrino signal events to separate them from the background of atmospheric neutrinos produced by cosmic ray showers. The unbinned point source analyses are shown to perform better than binned searches and, depending on the source spectral index, the use of energy information is shown to improve discovery potential by almost a factor of two.Comment: pdfLaTeX, 16 pages, 12 figures. Submitted to Astroparticle Physic

Governing a shared hidden resource: A review of governance mechanisms for transboundary groundwater security

© 2017 Elsevier B.V. Globally, groundwater is by far the largest store of liquid freshwater, making it a key component of a secure water supply. However, over the past few decades the amount of usable groundwater available around the world has rapidly decreased. This depletion is caused primarily by mismanagement (e.g., overpumping, contamination, and under-regulation), but also by reduced natural recharge due to climate change and urbanization. Management of groundwater resources is particularly challenging for the nearly 600 aquifers that are transboundary, meaning that they extend across international political borders. To understand how governance mechanisms can reduce water insecurity in transboundary groundwater contexts, we review key literature from what we view as the most relevant fields: groundwater management, water security, international water law and international water governance. We then formulate a set of recommendations for improved groundwater governance that can address the specific physical nature of groundwater systems, enhance water security, and apply to transboundary groundwater settings. We argue that groundwater governance in transboundary contexts requires processes that (1) enhance context-specific and flexible international mechanisms; (2) address the perpetual need for groundwater data and information; (3) prioritize the precautionary principle and pollution prevention, in particular; (4) where appropriate, integrate governance of surface and subsurface water and land; and (5) expand institutional capacity, especially of binational or multinational actors

Democracia y tecnologías de la información y de la comunicación: hacia un marco de referencia para inhibir el fraude en los procesos electorales mediante el uso de TIC

Historically, electoral processes have been susceptible to fraud. The electoral laws in different countries try, in a greater or lesser extent, to protect the electoral processes from fraudulent actions through procedures and technological mechanisms. In the electoral process, the implementation of information and communication technologies has played an important role and, as a result, in some countries, the level of fraud has been reduced. In this paper, we identify the factors that influence the conduct of electoral fraud, based on the classical theory of the fraud triangle. The focus of the paper is to identify perceived opportunities (one of the elements of the fraud triangle). In the paper, the electoral process is conceptualized and an example, using the model, is presented. Based on this conceptual model, a framework is proposed to help identify the perceived opportunities to commit fraud.Los procesos electorales, históricamente, han sido susceptibles de fraude. Las legislaciones electorales de los países tratan, en mayor o menor grado, de proteger los procesos electorales de acciones fraudulentas, a través de procedimientos e incluso de mecanismos tecnológicos. En algunos casos, la implementación de tecnologías de la información y de la comunicación ha jugado un papel importante en ese sentido y, en algunos países, se ha logrado disminuir el nivel de fraude. En este trabajo se propone identificar los factores que influyen en el cometimiento de un fraude electoral, a partir de la teoría clásica del triángulo del fraude. El enfoque principal es identificar las oportunidades percibidas (uno de los elementos del triángulo del fraude). Se conceptualiza el proceso electoral y se presenta el modelo de una instancia particular. A partir de ese modelo conceptual se propone un marco de referencia que ayudará a identificar las oportunidades percibidas de cometer fraude

Time-Dependent Point Source Search Methods in High Energy Neutrino Astronomy

We present maximum-likelihood search methods for time-dependent fluxes from point sources, such as flares or periodic emissions. We describe a method for the case when the time dependence of the flux can be assumed a priori from other observations, and we additionally describe a method to search for bursts with an unknown time dependence. In the context of high energy neutrino astronomy, we simulate one year of data from a cubic-kilometer scale neutrino detector and characterize these methods and equivalent binned methods with respect to the duration of neutrino emission. Compared to standard time-integrated searches, we find that up to an order of magnitude fewer events are needed to discover bursts with short durations, even when the burst time and duration are not known a priori.Comment: LaTeX; 17 Pages, 4 figures; submitted to Astroparticle Physic