文章基本信息

标题：In the Quest of Protecting Financial Investors
本地全文：下载
作者：Solomon Aborbie ; Peter Anthony ; Elliot Masocha 等
期刊名称：Business and Economic Research
印刷版ISSN：2162-4860
出版年度：2019
卷号：9
期号：4
页码：117-127
DOI：10.5296/ber.v9i4.15507
语种：English
出版社：Macrothink Institute, Inc.
摘要：Financial investors remain exposed to investment, financial, and accounting fraud as well as loss of profitability, despite the dictates of the SOX Act of 2002. The most challenging aspect of corporate management is the unexpected nature of an emerging, existing, or an inherent investment or financial risk. Guided by the evolution of fraud theory, this exploratory case study’s purpose was to identify and explore the financial management strategies that corporate financial managers need to adequately protect investors. Twenty participants from a population group of corporate auditors of Fortune 1000 corporations provided input for this study. Data from the interviews were analyzed through coding, reviewing, categorizing, and combining common statements. The research findings included themes of knowledge and types of risks; the impact of financial fraud and risks on investment; the impact of accounting, auditing, and financial reporting standards; as well as financial management training to minimize audit expectations. These themes formed the focus of exploring the financial management strategies that corporate financial managers need to adequately protect investors and investments.
关键词：Affinity fraud; Financial fraud; Fraudulent channels; Neurofinance