The purpose of this paper is to examine whether anonymous reporting channels are effective in detecting fraud against companies. Fraud, which comprises predominantly asset misappropriation, represents a key operational risk and a major cost to organisations. The fraud triangle provides a framework for developing our understanding of how ARCs can increase detection of fraud. Using publicly listed company survey data collected by KPMG in Australia—where ARCs are not mandated—we find a positive association between ARCs and reported fraud. These results indicate (...) that ARCs are effective in detecting fraud. Additional analysis reveals that small firms derive the greatest benefit from adopting ARCs. We also find that independent boards do not directly influence the detection of fraud, but companies with independent boards detect more fraud because they implement ARCs. (shrink)

Sketch of an account of perceptual content that satisfies conditions concerning accuracy, transparency, and richness.

In this essay, I present two thought experiments that respectively cast doubt on the adequacy of the coherentist and the reliabilist approaches to epistemic justification. Next, I propose an account of justified belief that accommodates coherentist and reliabilist intuitions and avoids both difficulties. Finally, I test this account by measuring its verdicts against my intuitions concerning wishful thinking and induction and answer three objections to this account.

An anthology of essays that discuss the ethics of money (including issues of wealth, income, expenditures, charity, debt, etc.) from a variety of Jewish perspectives.

To carry out a bibliographic review of the factors associated with behavioral difficulties in children, but there are global data on these variables. Purpose: The purpose of this study was to review the literature on the factors associated with behavioral difficulties in boys and girls to identify the most influential countries, authors, magazines and institutions, their structures and research directions. Design: This review is based on bibliometric and network analysis of literature published in Scopus and Web of Science. A total (...) of 110 scientifically mapped articles were found in this area. (shrink)