Contemporary Highlights: Risk Navigation in Financial Criminology
This fourth volume of "Social and Economic Studies within the Framework of Emerging Global Developments" includes empirical and theoretical original chapters written by researchers from different countries and universities
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt a.M.
Peter Lang GmbH, Internationaler Verlag der Wissenschaften
2024
|
| Ausgabe: | 1st ed |
| Schlagworte: | |
| Online-Zugang: | DE-2070s |
| Zusammenfassung: | This fourth volume of "Social and Economic Studies within the Framework of Emerging Global Developments" includes empirical and theoretical original chapters written by researchers from different countries and universities |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (182 Seiten) |
| ISBN: | 9783631919491 |
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| 505 | 8 | |a Cover -- HalfTitle -- Title Page -- Copyright Page -- Contents -- List of Contributors -- Lists of Figures and Graphs -- Lists of Tables -- Foreword -- Risk Identification -- 1. Introduction -- 2. Risk Identification Responsibilities -- 3. Risk Identification Process -- 3.1. Input -- 3.2. Tools and Techniques -- 3.2.1. Document Reviews -- 3.2.2. Information Gathering -- 3.3. Output -- 4. Classification of Risk -- 5. Challenges in Risk Identification -- Acknowledgement -- Risk Transfer and Risk Retention in the Banking, Construction, Extractive, and Insurance Industries -- 1. Overview on Risk Transfer and Risk Retention -- 2. Risk Transfer and Risk Retention by Specific Industries -- 2.1. Banking Industry -- 2.1.1. Credit Risk -- 2.1.2. Market Risk -- 2.1.3. Liquidity Risk -- 2.1.4. Operational Risk -- 2.2. Construction Industry -- 2.3. Extractive Industry -- 2.4. Insurance Industry -- 2.4.1. Insurance and Risks -- 2.4.2. Insurance and Risk Management Strategies -- 3. Conclusion -- Acknowledgement -- Risk Management Framework for Zakat Institution -- 1. Introduction -- 2. Zakat Management -- 3. Issues in Zakat Management -- 4. Risk and Risk Management -- 5. Risk Management and Zakat Institution -- 6. Proposed Risk Management Framework for Zakat Institutions -- 7. Conclusion -- Acknowledgement -- Tax Fraud Risk Judgment: The Lens of Tax Auditors and Tax Investigators -- 1. Introduction -- 1.1. Tax Fraud -- 2. Tax Audit and Tax Investigation Activities of the Inland Revenue Board of Malaysia (IRBM) -- 2.1. The Roles of Tax Auditors and Tax Investigators -- 3. Tax Fraud Risk Judgment -- 4. Conclusion -- Acknowledgement -- Empowering Organisations Through Confident Risk Navigation: The Crucial Role of Internal Auditors -- 1. Introduction -- 2. Internal Auditor Judgment -- 2.1. Definition of Judgment -- 2.2. Internal Auditor's Risk Judgment | |
| 505 | 8 | |a 3. The Importance of Internal Auditor's Risk Judgment -- 4. Current Issue and Future Research -- 5. Conclusion -- Acknowledgement -- Theorising Money Laundering Risk Assessment from Behavioural Perspective -- 1. Introduction -- 2. Behavioural Decision Theory -- 3. Bonner's Judgment and Decision-Making Framework -- 4. Modified Simon's Model for Money Laundering Risk Assessment -- 5. Hybrid Model for Money Laundering Risk Assessment -- 6. Conclusion -- Acknowledgement -- The Importance of Behavioural Judgment and Decision-Making Towards Anti-Money Laundering Compliance -- 1. Introduction -- 2. Behavioural Judgment and Decision-Making (JDM) Background -- 3. Compliance Officer: Why Is Their Judgment and Decision-Making Important? -- 4. Cognitive Factors for Good Judgment and Decision-Making Towards AML Compliance -- 5. Conclusion -- An Overview of Trade-Based Money Laundering Risk Indicators -- 1. Introduction -- 2. Literature Review -- 2.1. Trade-Based Money Laundering (TBML) Overview -- 2.2. Risk Indicators of TBML -- 3. Conclusion -- Acknowledgement -- Corporate Environmental Social Governance Challenges and Opportunities -- 1. Introduction -- 2. Corporate ESG: Challenges and Opportunities -- 2.1. Management Complexity -- 2.2. More Proactive Rather Than a Reactive Approach -- 2.3. Moving From Non-Core to Value-Driven in Their Daily Activities -- 2.4. Evolving Customer Demands -- 2.5. Data Analytic Strategies -- 3. Conclusion -- Occurrences of Occupational Fraud in Financial Institutions -- 1. Introduction -- 2. Categories of Occupational Fraud -- 3. Who Commits Occupational Fraud? -- 4. What Are the Likely Factors That Lead to Occupational Fraud? -- 5. Inherent Risk of Financial Institutions -- 6. Conclusion -- Acknowledgement -- Financial and Government Factors Involved in Tax Avoidance: Evidence in Financial Institutions of Indonesia | |
| 505 | 8 | |a 1. Introduction -- 2. Background of Study -- 2.1. Underpinning Theory -- 2.1.1. Stakeholder Theory -- 2.1.2. Positive Accounting Theory -- 2.1.3. Agency Theory -- 3. Literature Review -- 4. Conclusion -- Acknowledgement -- Risk Management in Procurement in the Public Sector: A Research Opportunity -- 1. Introduction -- 2. Risk in Public Sector -- 3. Risk Management -- 4. Procurement in Public Sector -- 5. Enterprise Risk Management -- 6. ERM Framework -- 6. ERM Framework in Malaysia -- 7. Conclusion -- Ethical Perception of Students on Earnings Management -- 1. Introduction -- 2. Determinants of Ethical Perception -- 2.1. Exam Performance -- 2.2. Family Background -- 2.3. Religiosity -- 2.4. Gender -- 3. Conclusion -- Acknowledgement | |
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| contents | Cover -- HalfTitle -- Title Page -- Copyright Page -- Contents -- List of Contributors -- Lists of Figures and Graphs -- Lists of Tables -- Foreword -- Risk Identification -- 1. Introduction -- 2. Risk Identification Responsibilities -- 3. Risk Identification Process -- 3.1. Input -- 3.2. Tools and Techniques -- 3.2.1. Document Reviews -- 3.2.2. Information Gathering -- 3.3. Output -- 4. Classification of Risk -- 5. Challenges in Risk Identification -- Acknowledgement -- Risk Transfer and Risk Retention in the Banking, Construction, Extractive, and Insurance Industries -- 1. Overview on Risk Transfer and Risk Retention -- 2. Risk Transfer and Risk Retention by Specific Industries -- 2.1. Banking Industry -- 2.1.1. Credit Risk -- 2.1.2. Market Risk -- 2.1.3. Liquidity Risk -- 2.1.4. Operational Risk -- 2.2. Construction Industry -- 2.3. Extractive Industry -- 2.4. Insurance Industry -- 2.4.1. Insurance and Risks -- 2.4.2. Insurance and Risk Management Strategies -- 3. Conclusion -- Acknowledgement -- Risk Management Framework for Zakat Institution -- 1. Introduction -- 2. Zakat Management -- 3. Issues in Zakat Management -- 4. Risk and Risk Management -- 5. Risk Management and Zakat Institution -- 6. Proposed Risk Management Framework for Zakat Institutions -- 7. Conclusion -- Acknowledgement -- Tax Fraud Risk Judgment: The Lens of Tax Auditors and Tax Investigators -- 1. Introduction -- 1.1. Tax Fraud -- 2. Tax Audit and Tax Investigation Activities of the Inland Revenue Board of Malaysia (IRBM) -- 2.1. The Roles of Tax Auditors and Tax Investigators -- 3. Tax Fraud Risk Judgment -- 4. Conclusion -- Acknowledgement -- Empowering Organisations Through Confident Risk Navigation: The Crucial Role of Internal Auditors -- 1. Introduction -- 2. Internal Auditor Judgment -- 2.1. Definition of Judgment -- 2.2. Internal Auditor's Risk Judgment 3. The Importance of Internal Auditor's Risk Judgment -- 4. Current Issue and Future Research -- 5. Conclusion -- Acknowledgement -- Theorising Money Laundering Risk Assessment from Behavioural Perspective -- 1. Introduction -- 2. Behavioural Decision Theory -- 3. Bonner's Judgment and Decision-Making Framework -- 4. Modified Simon's Model for Money Laundering Risk Assessment -- 5. Hybrid Model for Money Laundering Risk Assessment -- 6. Conclusion -- Acknowledgement -- The Importance of Behavioural Judgment and Decision-Making Towards Anti-Money Laundering Compliance -- 1. Introduction -- 2. Behavioural Judgment and Decision-Making (JDM) Background -- 3. Compliance Officer: Why Is Their Judgment and Decision-Making Important? -- 4. Cognitive Factors for Good Judgment and Decision-Making Towards AML Compliance -- 5. Conclusion -- An Overview of Trade-Based Money Laundering Risk Indicators -- 1. Introduction -- 2. Literature Review -- 2.1. Trade-Based Money Laundering (TBML) Overview -- 2.2. Risk Indicators of TBML -- 3. Conclusion -- Acknowledgement -- Corporate Environmental Social Governance Challenges and Opportunities -- 1. Introduction -- 2. Corporate ESG: Challenges and Opportunities -- 2.1. Management Complexity -- 2.2. More Proactive Rather Than a Reactive Approach -- 2.3. Moving From Non-Core to Value-Driven in Their Daily Activities -- 2.4. Evolving Customer Demands -- 2.5. Data Analytic Strategies -- 3. Conclusion -- Occurrences of Occupational Fraud in Financial Institutions -- 1. Introduction -- 2. Categories of Occupational Fraud -- 3. Who Commits Occupational Fraud? -- 4. What Are the Likely Factors That Lead to Occupational Fraud? -- 5. Inherent Risk of Financial Institutions -- 6. Conclusion -- Acknowledgement -- Financial and Government Factors Involved in Tax Avoidance: Evidence in Financial Institutions of Indonesia 1. Introduction -- 2. Background of Study -- 2.1. Underpinning Theory -- 2.1.1. Stakeholder Theory -- 2.1.2. Positive Accounting Theory -- 2.1.3. Agency Theory -- 3. Literature Review -- 4. Conclusion -- Acknowledgement -- Risk Management in Procurement in the Public Sector: A Research Opportunity -- 1. Introduction -- 2. Risk in Public Sector -- 3. Risk Management -- 4. Procurement in Public Sector -- 5. Enterprise Risk Management -- 6. ERM Framework -- 6. ERM Framework in Malaysia -- 7. Conclusion -- Ethical Perception of Students on Earnings Management -- 1. Introduction -- 2. Determinants of Ethical Perception -- 2.1. Exam Performance -- 2.2. Family Background -- 2.3. Religiosity -- 2.4. Gender -- 3. Conclusion -- Acknowledgement |
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| spelling | Kaya, Muhammed Veysel Verfasser aut Contemporary Highlights Risk Navigation in Financial Criminology 1st ed Frankfurt a.M. Peter Lang GmbH, Internationaler Verlag der Wissenschaften 2024 ©2024 1 Online-Ressource (182 Seiten) txt rdacontent c rdamedia cr rdacarrier Description based on publisher supplied metadata and other sources Cover -- HalfTitle -- Title Page -- Copyright Page -- Contents -- List of Contributors -- Lists of Figures and Graphs -- Lists of Tables -- Foreword -- Risk Identification -- 1. Introduction -- 2. Risk Identification Responsibilities -- 3. Risk Identification Process -- 3.1. Input -- 3.2. Tools and Techniques -- 3.2.1. Document Reviews -- 3.2.2. Information Gathering -- 3.3. Output -- 4. Classification of Risk -- 5. Challenges in Risk Identification -- Acknowledgement -- Risk Transfer and Risk Retention in the Banking, Construction, Extractive, and Insurance Industries -- 1. Overview on Risk Transfer and Risk Retention -- 2. Risk Transfer and Risk Retention by Specific Industries -- 2.1. Banking Industry -- 2.1.1. Credit Risk -- 2.1.2. Market Risk -- 2.1.3. Liquidity Risk -- 2.1.4. Operational Risk -- 2.2. Construction Industry -- 2.3. Extractive Industry -- 2.4. Insurance Industry -- 2.4.1. Insurance and Risks -- 2.4.2. Insurance and Risk Management Strategies -- 3. Conclusion -- Acknowledgement -- Risk Management Framework for Zakat Institution -- 1. Introduction -- 2. Zakat Management -- 3. Issues in Zakat Management -- 4. Risk and Risk Management -- 5. Risk Management and Zakat Institution -- 6. Proposed Risk Management Framework for Zakat Institutions -- 7. Conclusion -- Acknowledgement -- Tax Fraud Risk Judgment: The Lens of Tax Auditors and Tax Investigators -- 1. Introduction -- 1.1. Tax Fraud -- 2. Tax Audit and Tax Investigation Activities of the Inland Revenue Board of Malaysia (IRBM) -- 2.1. The Roles of Tax Auditors and Tax Investigators -- 3. Tax Fraud Risk Judgment -- 4. Conclusion -- Acknowledgement -- Empowering Organisations Through Confident Risk Navigation: The Crucial Role of Internal Auditors -- 1. Introduction -- 2. Internal Auditor Judgment -- 2.1. Definition of Judgment -- 2.2. Internal Auditor's Risk Judgment 3. The Importance of Internal Auditor's Risk Judgment -- 4. Current Issue and Future Research -- 5. Conclusion -- Acknowledgement -- Theorising Money Laundering Risk Assessment from Behavioural Perspective -- 1. Introduction -- 2. Behavioural Decision Theory -- 3. Bonner's Judgment and Decision-Making Framework -- 4. Modified Simon's Model for Money Laundering Risk Assessment -- 5. Hybrid Model for Money Laundering Risk Assessment -- 6. Conclusion -- Acknowledgement -- The Importance of Behavioural Judgment and Decision-Making Towards Anti-Money Laundering Compliance -- 1. Introduction -- 2. Behavioural Judgment and Decision-Making (JDM) Background -- 3. Compliance Officer: Why Is Their Judgment and Decision-Making Important? -- 4. Cognitive Factors for Good Judgment and Decision-Making Towards AML Compliance -- 5. Conclusion -- An Overview of Trade-Based Money Laundering Risk Indicators -- 1. Introduction -- 2. Literature Review -- 2.1. Trade-Based Money Laundering (TBML) Overview -- 2.2. Risk Indicators of TBML -- 3. Conclusion -- Acknowledgement -- Corporate Environmental Social Governance Challenges and Opportunities -- 1. Introduction -- 2. Corporate ESG: Challenges and Opportunities -- 2.1. Management Complexity -- 2.2. More Proactive Rather Than a Reactive Approach -- 2.3. Moving From Non-Core to Value-Driven in Their Daily Activities -- 2.4. Evolving Customer Demands -- 2.5. Data Analytic Strategies -- 3. Conclusion -- Occurrences of Occupational Fraud in Financial Institutions -- 1. Introduction -- 2. Categories of Occupational Fraud -- 3. Who Commits Occupational Fraud? -- 4. What Are the Likely Factors That Lead to Occupational Fraud? -- 5. Inherent Risk of Financial Institutions -- 6. Conclusion -- Acknowledgement -- Financial and Government Factors Involved in Tax Avoidance: Evidence in Financial Institutions of Indonesia 1. Introduction -- 2. Background of Study -- 2.1. Underpinning Theory -- 2.1.1. Stakeholder Theory -- 2.1.2. Positive Accounting Theory -- 2.1.3. Agency Theory -- 3. Literature Review -- 4. Conclusion -- Acknowledgement -- Risk Management in Procurement in the Public Sector: A Research Opportunity -- 1. Introduction -- 2. Risk in Public Sector -- 3. Risk Management -- 4. Procurement in Public Sector -- 5. Enterprise Risk Management -- 6. ERM Framework -- 6. ERM Framework in Malaysia -- 7. Conclusion -- Ethical Perception of Students on Earnings Management -- 1. Introduction -- 2. Determinants of Ethical Perception -- 2.1. Exam Performance -- 2.2. Family Background -- 2.3. Religiosity -- 2.4. Gender -- 3. Conclusion -- Acknowledgement This fourth volume of "Social and Economic Studies within the Framework of Emerging Global Developments" includes empirical and theoretical original chapters written by researchers from different countries and universities Bekämpfung (DE-588)4112701-8 gnd rswk-swf Kreditmarkt (DE-588)4073788-3 gnd rswk-swf Finanzmanagement (DE-588)4139075-1 gnd rswk-swf Wirtschaftskriminalität (DE-588)4066464-8 gnd rswk-swf Compliance-System (DE-588)4442497-8 gnd rswk-swf Risikomanagement (DE-588)4121590-4 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Kreditmarkt (DE-588)4073788-3 s Finanzmanagement (DE-588)4139075-1 s Risikomanagement (DE-588)4121590-4 s Compliance-System (DE-588)4442497-8 s Wirtschaftskriminalität (DE-588)4066464-8 s Bekämpfung (DE-588)4112701-8 s DE-604 Mohd Razali, Fazlida Sonstige oth Mat Isa, Yusarina Sonstige oth Erscheint auch als Druck-Ausgabe Kaya, Muhammed Veysel Contemporary Highlights: Risk Navigation in Financial Criminology Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften,c2024 9783631914748 |
| spellingShingle | Kaya, Muhammed Veysel Contemporary Highlights Risk Navigation in Financial Criminology Cover -- HalfTitle -- Title Page -- Copyright Page -- Contents -- List of Contributors -- Lists of Figures and Graphs -- Lists of Tables -- Foreword -- Risk Identification -- 1. Introduction -- 2. Risk Identification Responsibilities -- 3. Risk Identification Process -- 3.1. Input -- 3.2. Tools and Techniques -- 3.2.1. Document Reviews -- 3.2.2. Information Gathering -- 3.3. Output -- 4. Classification of Risk -- 5. Challenges in Risk Identification -- Acknowledgement -- Risk Transfer and Risk Retention in the Banking, Construction, Extractive, and Insurance Industries -- 1. Overview on Risk Transfer and Risk Retention -- 2. Risk Transfer and Risk Retention by Specific Industries -- 2.1. Banking Industry -- 2.1.1. Credit Risk -- 2.1.2. Market Risk -- 2.1.3. Liquidity Risk -- 2.1.4. Operational Risk -- 2.2. Construction Industry -- 2.3. Extractive Industry -- 2.4. Insurance Industry -- 2.4.1. Insurance and Risks -- 2.4.2. Insurance and Risk Management Strategies -- 3. Conclusion -- Acknowledgement -- Risk Management Framework for Zakat Institution -- 1. Introduction -- 2. Zakat Management -- 3. Issues in Zakat Management -- 4. Risk and Risk Management -- 5. Risk Management and Zakat Institution -- 6. Proposed Risk Management Framework for Zakat Institutions -- 7. Conclusion -- Acknowledgement -- Tax Fraud Risk Judgment: The Lens of Tax Auditors and Tax Investigators -- 1. Introduction -- 1.1. Tax Fraud -- 2. Tax Audit and Tax Investigation Activities of the Inland Revenue Board of Malaysia (IRBM) -- 2.1. The Roles of Tax Auditors and Tax Investigators -- 3. Tax Fraud Risk Judgment -- 4. Conclusion -- Acknowledgement -- Empowering Organisations Through Confident Risk Navigation: The Crucial Role of Internal Auditors -- 1. Introduction -- 2. Internal Auditor Judgment -- 2.1. Definition of Judgment -- 2.2. Internal Auditor's Risk Judgment 3. The Importance of Internal Auditor's Risk Judgment -- 4. Current Issue and Future Research -- 5. Conclusion -- Acknowledgement -- Theorising Money Laundering Risk Assessment from Behavioural Perspective -- 1. Introduction -- 2. Behavioural Decision Theory -- 3. Bonner's Judgment and Decision-Making Framework -- 4. Modified Simon's Model for Money Laundering Risk Assessment -- 5. Hybrid Model for Money Laundering Risk Assessment -- 6. Conclusion -- Acknowledgement -- The Importance of Behavioural Judgment and Decision-Making Towards Anti-Money Laundering Compliance -- 1. Introduction -- 2. Behavioural Judgment and Decision-Making (JDM) Background -- 3. Compliance Officer: Why Is Their Judgment and Decision-Making Important? -- 4. Cognitive Factors for Good Judgment and Decision-Making Towards AML Compliance -- 5. Conclusion -- An Overview of Trade-Based Money Laundering Risk Indicators -- 1. Introduction -- 2. Literature Review -- 2.1. Trade-Based Money Laundering (TBML) Overview -- 2.2. Risk Indicators of TBML -- 3. Conclusion -- Acknowledgement -- Corporate Environmental Social Governance Challenges and Opportunities -- 1. Introduction -- 2. Corporate ESG: Challenges and Opportunities -- 2.1. Management Complexity -- 2.2. More Proactive Rather Than a Reactive Approach -- 2.3. Moving From Non-Core to Value-Driven in Their Daily Activities -- 2.4. Evolving Customer Demands -- 2.5. Data Analytic Strategies -- 3. Conclusion -- Occurrences of Occupational Fraud in Financial Institutions -- 1. Introduction -- 2. Categories of Occupational Fraud -- 3. Who Commits Occupational Fraud? -- 4. What Are the Likely Factors That Lead to Occupational Fraud? -- 5. Inherent Risk of Financial Institutions -- 6. Conclusion -- Acknowledgement -- Financial and Government Factors Involved in Tax Avoidance: Evidence in Financial Institutions of Indonesia 1. Introduction -- 2. Background of Study -- 2.1. Underpinning Theory -- 2.1.1. Stakeholder Theory -- 2.1.2. Positive Accounting Theory -- 2.1.3. Agency Theory -- 3. Literature Review -- 4. Conclusion -- Acknowledgement -- Risk Management in Procurement in the Public Sector: A Research Opportunity -- 1. Introduction -- 2. Risk in Public Sector -- 3. Risk Management -- 4. Procurement in Public Sector -- 5. Enterprise Risk Management -- 6. ERM Framework -- 6. ERM Framework in Malaysia -- 7. Conclusion -- Ethical Perception of Students on Earnings Management -- 1. Introduction -- 2. Determinants of Ethical Perception -- 2.1. Exam Performance -- 2.2. Family Background -- 2.3. Religiosity -- 2.4. Gender -- 3. Conclusion -- Acknowledgement Bekämpfung (DE-588)4112701-8 gnd Kreditmarkt (DE-588)4073788-3 gnd Finanzmanagement (DE-588)4139075-1 gnd Wirtschaftskriminalität (DE-588)4066464-8 gnd Compliance-System (DE-588)4442497-8 gnd Risikomanagement (DE-588)4121590-4 gnd |
| subject_GND | (DE-588)4112701-8 (DE-588)4073788-3 (DE-588)4139075-1 (DE-588)4066464-8 (DE-588)4442497-8 (DE-588)4121590-4 (DE-588)4143413-4 |
| title | Contemporary Highlights Risk Navigation in Financial Criminology |
| title_auth | Contemporary Highlights Risk Navigation in Financial Criminology |
| title_exact_search | Contemporary Highlights Risk Navigation in Financial Criminology |
| title_full | Contemporary Highlights Risk Navigation in Financial Criminology |
| title_fullStr | Contemporary Highlights Risk Navigation in Financial Criminology |
| title_full_unstemmed | Contemporary Highlights Risk Navigation in Financial Criminology |
| title_short | Contemporary Highlights |
| title_sort | contemporary highlights risk navigation in financial criminology |
| title_sub | Risk Navigation in Financial Criminology |
| topic | Bekämpfung (DE-588)4112701-8 gnd Kreditmarkt (DE-588)4073788-3 gnd Finanzmanagement (DE-588)4139075-1 gnd Wirtschaftskriminalität (DE-588)4066464-8 gnd Compliance-System (DE-588)4442497-8 gnd Risikomanagement (DE-588)4121590-4 gnd |
| topic_facet | Bekämpfung Kreditmarkt Finanzmanagement Wirtschaftskriminalität Compliance-System Risikomanagement Aufsatzsammlung |
| work_keys_str_mv | AT kayamuhammedveysel contemporaryhighlightsrisknavigationinfinancialcriminology AT mohdrazalifazlida contemporaryhighlightsrisknavigationinfinancialcriminology AT matisayusarina contemporaryhighlightsrisknavigationinfinancialcriminology |