Fluent Essays

Please make sure that it is your own work and not copy and paste off of someone else work or article because that would affect my grade. Please watch out for spelling errors and grammar and please use APA format. Please read the study guide and follow all the professor instructions. This is a DBA course and needs to be done on this level. Book reference:   Gray, D. E. (2020). Doing research in the business world (2nd ed.). SAGE. https://online.vitalsource.com/#/books/9781529700527    Instructions Complete the  Journal Article Matrix template using a minimum of five scholarly articles on  your topic "Corporate Frauds" .When completing the matrix, analyze the articles fully. Include at least one quotation and one paraphrase for each source. Adhere to APA Style when creating citations and references for this assignment. When you have completed the matrix, upload it into Blackboard. Resources The following resource(s) may help you with this assignment. Citation Guide CSU Online Library Research Guide Submit Writing Center Request Journal Article Matrix Example Keywords: barriers enablers, quality of life care, aged: 65+ or elderly people, caretakers senior care (autonomy) APA reference (with database): CINAHL Complete Title of the source Study's stated problem and purpose Study’s methodology / method Theory / concept framework Results Conclusions Further research / further studies Dahler, A. M., Rasmussen, D. M., & Andersen, P. T. (2016). Meanings and experiences of assistive technologies in everyday lives of older citizens: A meta-interpretive review. Disability & Rehabilitation: Assistive Technology, 11(8), 619–629. https://doi-org.proxy1.ncu.edu/10.3109/17483107.2016.1151950 The purpose of this study was to synthesize the available qualitative studies on the meaning of assistive technologies (AT) in elderly people’s everyday lives in order to identify central concepts, themes, and findings from existing research (Dahler et al., 2016). "A systematic search of the literature was conducted, using predetermined search strategies. Exclusion criteria were, in accordance with the meta-interpretive approach, developed iteratively during the reading of abstracts and articles. Interpretations from the studies were used as data for thematic analysis and synthesis of findings” (Dahler et al., 2016, p. 621) Family-based geriatric autonomy A review of these studies show that older people not only have positive attitude towards AT, but also that acceptance of technologies is a potentially stressful process where trust towards technologies and other people are of importance. Older people have ambivalent experiences with technology, as it gives rise to possibilities as well as constraints, and safety as well as worries. AT enact sometimes conflicting values related to self and society (Dahler et al., 2016) "Although AT seem to support societal discourses on active aging, the empirical studies in this field show that the technologies enter older people’s lives in complex ways, enacting social values and ambivalences and interact with caretakers, relatives and other actors, within specific institutional settings" (Dahler et al., 2016, p. 628). "An aim for future research could be to focus on how specific technologies structure interactions, in which older people take part, and also on how technologies and human actors constitute networks that enable or eventually do not enable various kinds of actions" (Dahler et al., 2016, p. 628). Source 1 Keywords: APA reference (with database): Title of the source Study's stated problem and purpose Study’s methodology / method Theory / concept framework Results Conclusions Further research / further studies Source 2 Keywords: APA reference (with database): Title of the source Study's stated problem and purpose Study’s methodology / method Theory / concept framework Results Conclusions Further research / further studies Source 3 Keywords: APA reference (with database): Title of the source Study's stated problem and purpose Study’s methodology / method Theory / concept framework Results Conclusions Further research / further studies Source 4 Keywords: APA reference (with database): Title of the source Study's stated problem and purpose Study’s methodology / method Theory / concept framework Results Conclusions Further research / further studies Source 5 Keywords: APA reference (with database): Title of the source Study's stated problem and purpose Study’s methodology / method Theory / concept framework Results Conclusions Further research / further studies Corporate Fraud A Manager’s Journey K.H. Spencer Pickett John Wiley & Sons, Inc. iii C o p y r i g h t 2 0 0 7 . W i l e y . A l l r i g h t s r e s e r v e d . M a y n o t b e r e p r o d u c e d i n a n y f o r m w i t h o u t p e r m i s s i o n f r o m t h e p u b l i s h e r , e x c e p t f a i r u s e s p e r m i t t e d u n d e r U . S . o r a p p l i c a b l e c o p y r i g h t l a w . EBSCO Publishing : eBook Academic Collection (EBSCOhost) - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP AN: 208038 ; K. H. Spencer Pickett.; Corporate Fraud : A Manager's Journey Account: s3921192.main.eds This book is printed on acid-free paper. �1 Copyright # 2007 by John Wiley & Sons, Inc. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. Wiley Bicentennial Logo: Richard J. Pacifico No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-646-8600, or on the web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008, or online at http://www.wiley.com/go/permissions. Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written sales materials. The advice and strategies contained herein may not be suitable for your situation. You should consult with a professional where appropriate. Neither the publisher nor author shall be liable for any loss of profit or any other commercial damages, including but not limited to special, incidental, consequential, or other damages. For general information on our other products and services, or technical support, please contact our Customer Care Department within the United States at 800-762-2974, outside the United States at 317-572-3993 or fax 317-572-4002. Wiley also publishes its books in a variety of electronic formats. Some content that appears in print may not be available in electronic books. For more information about Wiley products, visit our Web site at http://www.wiley.com. Library of Congress Cataloging-in-Publication Data: Pickett, K. H. Spencer Corporate fraud : a manager’s journey / K.H. Spencer Pickett. p. cm. Includes index. ISBN 978-0-470-11479-7 (cloth) 1. Fraud. 2. Fraud–Prevention. 3. Corporations–Corrupt practices. 4. Fraud investigation. I. Title. HV6691.P54 2007 658.4073–dc22 2007004980 Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 iv EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use www.wiley.com This book is dedicated to the people of the Isle of Wight, England v EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use vi EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use C O N T E N T S C H A P T E R 1 The Funeral 1 C H A P T E R 2 The Long Weekend 5 C H A P T E R 3 Snouter’s in Town 14 C H A P T E R 4 Back to the Island 32 C H A P T E R 5 Plans into Action 38 C H A P T E R 6 Criminology at Bay 45 C H A P T E R 7 The First Seminar 54 C H A P T E R 8 Keeping Your Sox On 68 vii EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use C H A P T E R 9 Trouble’s Brewing 75 C H A P T E R 1 0 Getting Real 80 C H A P T E R 1 1 The Story Unravels 84 C H A P T E R 1 2 A Shot in the Arm 88 C H A P T E R 1 3 The Story Travels 95 C H A P T E R 1 4 A New Approach 102 C H A P T E R 1 5 The Long Night 135 C H A P T E R 1 6 A Meeting of Minds 142 C H A P T E R 1 7 The Sunshine State 150 C H A P T E R 1 8 Start at the Top 163 C H A P T E R 1 9 In and Around Portugal 171 C H A P T E R 2 0 Reporting Back 178 C H A P T E R 2 1 Back in Portugal 186 C H A P T E R 2 2 Making More Plans 198 viii Contents EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use C H A P T E R 2 3 The Heat is On 206 C H A P T E R 2 4 The Presentation 213 C H A P T E R 2 5 The Mystery Continues 225 C H A P T E R 2 6 The Audit Committee Hears More 234 C H A P T E R 2 7 Some Clarity at Last 261 C H A P T E R 2 8 Getting Deeper 271 C H A P T E R 2 9 Fraud Risk Awareness 282 C H A P T E R 3 0 Family Affairs 299 I N D E X 3 0 7 Contents ix EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use A ll characters in this publication are fictional and any resemblance to real persons, living or dead, is purely coincidental. This book provides a general introduction to fraud risk management. However, individual frauds are unique in terms of features and contexts and therefore, legal counsel should always be sought whenever inves- tigating fraud or designing controls to guard against fraud. x EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use Pickett4797_ch01_1 06/12/2007 1 c h a p t e r 1 THE FUNERAL B ill looked down at the glazed light-brown coffin as it slowly inclined its way down into the dark recesses of the grave. His eyes narrowed, and he thought of the time, only last week, when he had held his father’s hand and told him words of comfort as the sharp intakes of breath indicated the final moments. Bill had told his father that he would cherish the old man’s achievements—fighting his way out of hardship to buy his own house and raise his family. He promised to fulfill his own ambition and like his father, take a risk on new ventures when the time was right. Bill told him that he was the most wonderful person ever, until the breathing became so shallow that it was almost gone. And then Bill kissed his father’s cheek and saw the faint flicker of a smile whisk across the wrinkled face, and Bill continued to talk. He said that his grandchildren would be told about their grandfather and all that he had done in his long life. And then it was all over. Bill looked up from the grave and saw some of his neighbors, his tennis partners, a few old friends, and a group of colleagues led by his boss, Georgina, standing around the graveside. Each person eventually departed with a handshake or a pat on the back along with a few choice words of sorrow and condolence. His friend Jack stood like a soldier at the grave with his head bowed, hands behind his back, standing guard, his body rigid and still. Georgina came over to Bill and placed a hand on his arm as she mumbled. ‘‘Bill. Let me buy you a drink. I know you’ve not organized anything— you know, a wake or such.’’ 1 EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use Pickett4797_ch01_1 06/12/2007 2 Bill nodded and replied, ‘‘Well, yes. That’s it, really. The last of my family. . . .’’ She guided Bill towards the high road with its sparkling lights, suggesting that drinks and laughter were on offer. Jack followed several paces behind, and the three of them sat around a small, dimly lit table towards the back of the bar. Bill stared at his hands as Georgina said, ‘‘Take as much time off as you like. I’ll update you when you get back.’’ Jack got up and headed for the bar. Georgina looked closely at Bill and continued, ‘‘Don’t worry about the new strategic transition project. Take time for yourself and your grief. I know you’ve a trip planned.’’ Bill seemed to slowly come out of his trance and said. ‘‘Yes. I’ve got this cottage in England. It was left to me by my aunt. So I plan to go out there and see what needs doing. But what happened at the board meeting yesterday? Wasn’t it about the big new change project we’re doing?’’ Georgina looked away and shook her head. ‘‘I just said don’t worry about work for a bit. Take your vacation and relax.’’ Bill smiled and rubbed his tired eyes. ‘‘I need to get back into things as soon as I return. Really I do. How did it go yesterday?’’ Georgina seemed unsure about what to do, as Jack returned and stood three drinks down on the table. Bill spoke again. ‘‘Really, I’m okay. Tell me how it went.’’ Georgina sat back and assumed her chief executive look with mouth pursed and eyes focused on Bill. She wore a tailored skirt and jacket that hugged her small but shapely body. She crossed her legs and said, ‘‘Okay. You get it your way, Mister Tough Guy. What’s your job title, Bill?’’ ‘‘Head of Corporate Planning.’’ ‘‘But what does it mean?’’ 2 C o r p o r a t e F r a u d : A M a n a g e r ’ s J o u r n e y EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use Pickett4797_ch01_1 06/12/2007 3 Jack gently stood up to give the other two some freedom to discuss their work issues, but Georgina grabbed his arm and pulled him back to his seat. ‘‘Jack, stay here. This may hit you as well.’’ Jack finally spoke, ‘‘But I don’t work for you. I’m okay to let you two talk shop.’’ Georgina sighed. ‘‘You know you do projects for Bill. And we may well need you on this one.’’ Jack sat down and sipped his drink. Georgina’s eyes flashed as she started talking again. ‘‘You’re Head of Mumbo, Jumbo, Bumbo. What you do, Bill, is take on our change projects and make them work. You’ve reviewed our internal controls, and you’ve got us set up with enterprise risk manage- ment, with help from Jack here. Right now, it seems that we urgently need to sort out our antifraud measures, and yesterday the board decided to throw this little baby at you.’’ Bill tugged at his left ear to make sure he was hearing okay before saying. ‘‘What about that compliance officer you took on last year? Isn’t that his job?’’ ‘‘Oh yes. But he works for Davis Middleton, the Chief Finance Officer (CFO). We need to widen the scope of things, and he’ll work for you to get a new fraud policy up and running. You know, policy, fraud response, staff-awareness seminars, and so on. The new chair of the audit com- mittee reckons we need to do much more on this front. In fact, she said we were in the dark ages. I guess the truth is we are way behind. Look Bill, I’ll e-mail the minutes from the board meeting, and you can formulate a terms of reference for the project when you get back to work in a few weeks’ time. Jack, you can help, like you always do. You could start working with Snouter, our compliance man, and prepare the ground for when Bill’s back at work. Bill, when you get back from England you can get me a project brief and a budget for the work—okay? Look guys, I have to get back. Please accept my condolences for your great loss.’’ The Funeral 3 EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use Pickett4797_ch01_1 06/12/2007 4 And with that Georgina got up, laid a firm hand on Bill’s shoulder, and left. Her high heels clicked loudly as she swished out of the bar. Jack watched her move off with a smile on his face. ‘‘You know,’’ Jack said, still looking at her, ‘‘Georgie looks as fit as she was when we were at University together. By the way, this fraud job will be fine—I’ve got it covered. You know, I’ve got a background in fraud work, so we should be able to set things up quite quickly. When do you get back?’’ Bill gazed at his glass and snapped his head back; he looked up at the ceiling and smiled, saying to Jack, ‘‘I’m supposed to fly out Monday. With all that’s been going on, I’ve not thought about things much. Tell you what. It’s Saturday today. You stay with me and Ruth and the babies over the weekend, and we can do some background stuff. You can work with Snouter next week, and I’ll be back the following weekend. That way, when I’m back we can hit the ground running. Sounds good?’’ Jack frowned and visualized mountains of diapers and screaming babies before he finally said. ‘‘But Ruth’s just produced twins. Is that really a good idea?’’ Bill got up. ‘‘No problem,’’ he said. ‘‘You can help out when we get tired.’’ Bill walked towards the exit, and Jack grabbed and downed his drink in one gulp before following behind with a worried look fixed firmly on his face. 4 C o r p o r a t e F r a u d : A M a n a g e r ’ s J o u r n e y EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use Pickett4797_ch02_1 06/12/2007 5 c h a p t e r 2 THE LONG WEEKEND B ack at Bill’s house on Long Island, Jack slapped his bag down on the bed of the guest bedroom and looked through the window at the views over the back yard. ‘‘Nice room,’’ Jack thought as he strained his ears to ascertain when Bill’s baby twins would start crying. Nothing so far, all quiet. Not that he had a particular aversion to babies; he had raised his kids and he had enjoyed their baby days. It was just that he could not see how he and Bill were going to get any work done in such an environment. A sweet smell wafted upstairs, and Jack smiled as he recognized the smell of curried chicken, a old favorite from the days he had spent living in Jamaica with his wife when they spent a couple of years there so she could work for the University of the West Indies. Bill’s wife, being Jamaican, had certainly mastered the various dishes popular in that part of the Caribbean. He thought back to the time he had first met Bill, who was vacationing in Jamaica and who had been withdrawn and depressed. How he had shown Bill around the island, acting as tour guide, until Bill had met his wife’s friend and—bim, bam— fallen head over heels. Now that Jack had moved his family back to the States, he missed the little island. He went downstairs in the direction of the sweet aroma and found Jack’s wife in the kitchen stirring a pot. ‘‘You ready for it?’’ Ruth said with a beaming smile. Jack looked around and said carefully, ‘‘Where are the babies?’’ ‘‘Oh. They’re upstairs with Bill. When he’s home he spends all his time with them. You know he used to come home at lunchtime, say hello to 5 EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use Pickett4797_ch02_1 06/12/2007 6 them, and go straight back to work before I told him to stop being so silly.’’ Jack sat down, and Ruth slid a plate of curried chicken and rice in front of him. Jack tackled the meal like a man on fire and found little time to say anything more than, ‘‘Good food. You know your stuff, Ruth. This tastes so good.’’ Ruth smiled again and said, ‘‘Jack. You know, I really wanted to open up a small restaurant back home before I met Bill. Bill thinks I’ve forgotten about it, but I’m still gonna do it. Bet on it. What d’you think?’’ Jack seemed upset to have to stop eating and start talking, but found time to mumble, ‘‘If you keep cooking like this, babes, I’ll come to it every day.’’ ‘‘I’m serious about this. As soon as Bill comes back from his trip, I’m gonna start planning. I can bring my mom over to help. She’s the best cook I know.’’ Jack seemed reluctant to comment on what could end up as a domestic issue, and as he frowned, trying to think of some sort of useful but neutral response, Bill came bounding through the door, saying, ‘‘Hey guys. Food smells good. Can you take over the babies while I get stuck in?’’ At this, Ruth shrugged her shoulders and said, ‘‘Okay. I’ll take them upstairs and see if I can get them off to sleep.’’ She kissed Bill’s cheek and departed. Jack smiled and remarked, ‘‘You got it all, Bill. Wife, kids, lovely home. Congrats man. I know you lost your dad, but you have so much left.’’ Bill sat down and rubbed his eyes, ‘‘You’re right as usual. I didn’t know I could be so happy. I kinda don’t want to go away right now, but I have to check on this house. You remember Helen from last year’s conference over in England. She’s still on the Isle of Wight, looking after my cottage. Well, she e-mailed me and said it was looking good, and I sent her some money to fix it up a bit. But I really need to get over and check it out.’’ 6 C o r p o r a t e F r a u d : A M a n a g e r ’ s J o u r n e y EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use Pickett4797_ch02_1 06/12/2007 7 ‘‘Absolutely. I was talking to my wife only last night about how we went to the Isle of Wight last year and you found out your aunt had left you a cottage. How is Helen?’’ ‘‘Apparently, she hasn’t left the island since she went there with us last summer. Remember how she met Peter on the island and now they’re like star-struck lovers. She’s a bit like me. She’s found her place in life. Real happiness.’’ Jack scooped out some more curry and sat back down. ‘‘I think we should get some work done on our new project.’’ Later that evening Bill and Jack sat in the den, and Bill poured out two drinks from a vintage brandy bottle. After giving Jack his drink, Bill pulled open a cabinet and took out a laptop, which he placed on a small coffee table. He switched it on and rubbed his hands together, saying, ‘‘Ruth says goodnight. She gets real tired with the kids. Good that she won’t have to go out to work for the next few years. It’s great that women are happy staying home with the kids. That’s what I like about her—she’ll make the best mom ever.’’ Jack swirled his drink around in his glass and was about to answer when Bill punched a key on the laptop and announced, ‘‘Fraud and such. I know that you’re up on things, Jack, but I need to get up to speed. Let’s log onto the web and see what’s out there.’’ The screen lit up, and Jack leaned forward while Bill typed in a random search using versions of the word ‘‘fraud.’’ Jack cupped his chin in his hands as Bill took charge. Bill flipped out a small notebook and pencil and said, ‘‘I’ve found what looks like a good web site. It says here that fraud covers loads of things from minor theft to significant financial misstate- ment.’’ ‘‘Yes,’’ Jack said, ‘‘I’ve been involved in a few cases, but they’re all different.’’ The Long Weekend 7 EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use Pickett4797_ch02_1 06/12/2007 8 Bill called up a new web site and asked, ‘‘When did you last do fraud work? You know, investigations and such?’’ ‘‘It’s got to be a couple of years now. I got some employee frauds referred to me when I was doing audit work back then. We gathered evidence and prepared files for our attorney. But I never did fraud awareness or anything on the fraud policy. I’m not even sure I ever saw a fraud-policy document.’’ Bill scanned through the latest web site and said, ‘‘Wow. There’s so much that falls under the fraud handle. Let’s see. There’s a list here that relates to dishonest or fraudulent acts: � Forgery or alteration of documents. � Misappropriation of funds—I guess that’s basically stealing stuff. � Impropriety in handling or reporting of money or other financial transactions. � Profiteering from insider information. � Disclosing confidential information. There’s more here. Fraud can be: � Bribery—that is, accepting or seeking anything of material value. � Unauthorized use of computers. � Irregular expense claims that don’t benefit the organization. For example, putting in fictitious items in expense claims. � Employees can also set up fictitious customers and divert company funds to themselves.’’ Jack slumped back in his chair as if thinking deeply about Bill’s list. He stretched and got up; then he approached the window. Bill looked up and asked, ‘‘What’s wrong?’’ Jack frowned for a second and then said slowly, ‘‘Have you got any beers in the fridge?’’ ‘‘Oh yeah. Go get one, and bring me one, will you.’’ When Jack had returned, he found Bill printing out some of the web pages. Bill said, 8 C o r p o r a t e F r a u d : A M a n a g e r ’ s J o u r n e y EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use Pickett4797_ch02_1 06/12/2007 9 ‘‘Okay. Now tell me what’s wrong?’’ ‘‘Nothing. I just wanted a beer.’’ Bill returned to the laptop. ‘‘So we have a big canvas. Says here that employee fraud can involve: � Misappropriation of the organization’s intellectual property, pro- ducts, contracts, or customer information. � Destruction or inappropriate use of assets. This site shows that you can get external fraud that’s done against the company covering things like: � Mail fraud. � Wire fraud. � Racketeering. � Identity theft. It seems someone could steal another person’s identify or even the identity of the company itself. Hang on, let me scroll down a bit. Right—you can be hit with: � Telemarketing fraud. � Espionage. � Money laundering. � Bankruptcy fraud. � Health care fraud. Seems that the problem here is where an outsider gets together with an employee and you get conspiracy, where they collude and plot against the company.’’ Bill stopped and waited for Jack to respond to this chunk of information. Realizing this, Jack clicked his fingers a few times and said. ‘‘Good. We can get a file of material together as background. But somewhere along the line we need to sort out what we’re doing here. What we’re actually after.’’ Bill reached for his beer and took a swig. He said, The Long Weekend 9 EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use Pickett4797_ch02_1 06/12/2007 10 ‘‘I’m gonna print out some background bits to take with me on vacation. But I see what you mean. We need a plan. What to do, where to start, and who to talk to. I know. Let me talk to Snouter and set up a meeting between you and him. Like I said, you do your prep with him, and we can kick it off when I get back. Let me see. I’ve got a list of everyone’s home numbers on my system here. Okay, Snouter’s real name is Snoutehouse—yeah it’s here.’’ Bill whipped out his cell phone and punched in some numbers while Jack went to the kitchen for another beer. ‘‘Snouter. Bill Reynolds here. Sorry to call you at home. I’m off for a few days, but I want to set up the new fraud project before I go. Yes, you will need to meet with my associate Jack who will be helping us.’’ When Jack returned he saw Bill sign off his phone call. ‘‘Any luck?’’ Jack asked. ‘‘It’s all looking good. Snouter’s up for it. He’s coming round tomor- row even though it’s Sunday. We can get some information from him, set up a work plan, and then I can get off for a few days. Well, for a week that is and then make progress when I get back.’’ Jack suddenly froze and mumbled, ‘‘I can’t stay here with the babies. It’ll look odd, kinda weird.’’ Bill laughed, ‘‘No shakes. Ruth’s mom is coming over tomorrow, to see the kids and help out while I’m away. So you can stay here and work. I’m so lucky, man. Ruth’s doing so well. She cares for the babies, and she’s always inviting friends round for dinner. Each time she cooks a couple of new dishes and always makes sure everyone has something special. It’s so impressive.’’ Jack shifted in his chair and asked, ‘‘Is Ruth going to stay home for a while? I mean, be a housewife?’’ ‘‘Isn’t it great. I got the job, the wife, and now the kids.’’ Jack shrugged his shoulders, ‘‘Yeah, I guess you’re right.’’ Bill slipped out of small-talk mode and got back into formal discussion, 10 C o r p o r a t e F r a u d : A M a n a g e r ’ s J o u r n e y EBSCOhost - printed on 9/10/2021 5:41 AM via COLUMBIA SOUTHERN EDUCATION GROUP. All use subject to https://www.ebsco.com/terms-of-use Pickett4797_ch02_1 06/12/2007 11 ‘‘Before we leave things, can you tell me why companies don’t bother about antifraud measures and fraud policies?’’ Jack rubbed his hands together and searched for the right words. ‘‘Okay. I’ve worked for quite a few big organizations across the board. Public and private sector setups. Even an international charity. And you know, most of them don’t really care about fraud stuff. They know about the foreign corrupt practices act where their people can cause them problems when they get involved in bribery and irregular practices. But many top people see fraud as a bore. It means investigating and exposing weak controls. It means going back in time and not doing what they want, which is to constantly go forward. Many organizations have no effective fraud policy because fraud is so hard to deal with, and it’s so hard to get a successful prosecution. But if some employee gets off with a bit of extra cash and we can throw them out of the company and move on, then that’s what many people see as about right.’’ Bill held up his hands and looked surprised to see his friend so enthused. Jack swigged his beer and suddenly seemed tired from his extra efforts. Bill smiled and said, ‘‘It can’t be that bad surely.’’ ‘‘Perhaps not. I’m talking about a few years ago. But I do know at least one company that builds fraud losses into its budgets. But the impact of fraud as a problem is really getting worse. So check this—fraud is taboo, people don’t want to talk about it, and as far as I know, most companies see it as a civil matter and pretty much embarrassing all round. . . ,’’ Bill interrupted, ‘‘Have things changed? I mean got better since then?’’ ‘‘Some. … RCH 7301, Critical Thinking for Doctoral Learners 1 Course Learning Outcomes for Unit II Upon completion of this unit, students should be able to: 1. Summarize critical concepts of business scholarship in research writing. 1.1 Discuss the parts of a research study in business scholarship. 2. Analyze a business research problem using academic scholarly journals. 2.1 Examine scholarly articles related to a chosen topic. 2.2 Classify the parts of a published study from an academic journal. 3. Formulate a purpose statement that is aligned with a problem statement for a proposed research project. 3.1 Summarize a problem statement and purpose statement from published research. Course/Unit Learning Outcomes Learning Activity 1.1 Unit Lesson Chapter 5 eBook Chapter: “Effective Literature Searching” eBook Chapter: “Managing and Organizing Your Literature” Unit II Literature Review 2.1 Unit Lesson Chapter 5 eBook Chapter: “Effective Literature Searching” eBook Chapter: “Managing and Organizing Your Literature” Unit II Literature Review 2.2 Unit Lesson Chapter 5 eBook Chapter: “Effective Literature Searching” eBook Chapter: “Managing and Organizing Your Literature” Unit II Literature Review 3.1 Unit Lesson Chapter 5 eBook Chapter: “Effective Literature Searching” eBook Chapter: “Managing and Organizing Your Literature” Unit II Literature Review Required Unit Resources Chapter 5: Searching, Critically Reviewing and Using the Literature in Business In order to access the resources below, utilize the CSU Online Library to begin your research. Phelps, R., Fisher, K., & Ellis, A. (2007). Effective literature searching. In Organizing and managing your research (pp. 128–149). SAGE. https://dx-doi- org.libraryresources.columbiasouthern.edu/10.4135/9781849209540.n10 Phelps, R., Fisher, K., & Ellis, A. (2007). Managing and organizing your literature. In Organizing and managing your research (pp. 167–178). SAGE. https://dx-doi- org.libraryresources.columbiasouthern.edu/10.4135/9781849209540.n9 UNIT II STUDY GUIDE Topic Selection and Literature Searching RCH 7301, Critical Thinking for Doctoral Learners 2 UNIT x STUDY GUIDE Title Unit Lesson The Review of Literature Within a dissertation, a literature review is a tool. It helps the doctoral writer to achieve the goals of communicating the place and importance of the current study. The review of literature: • provides a background for the current study, • classifies the research according to themes that are important to the current study, • explains important historical works in the field and recent developments in research, • clarifies areas of agreement and controversy in the scholarship, • identifies dominant views and theories that hold sway, • identifies the knowledge gaps (i.e., unexplored areas) left by previous research, • justifies the current study by showing how it is different from published work, and • complements existing studies by seeking to address the knowledge gap. A researcher grounds the study in the existing research through a review of the literature. Literature refers to the material published on a specific topic. For a doctoral literature review, the material must relate to the main debates in the field, trends in research, and gaps in the knowledge that have been generated by studies and research. The literature review can stand alone as a document as well as serve as a chapter of the dissertation. Reviewing current publications (i.e., material published within the past 5 years) grounds the researcher in the field’s emerging knowledge and current state of thinking regarding theories and topics. A survey of the literature shows the researcher what has already been studied and how knowledge in the field evolves. Finally, the review of literature provides researchers with an understanding of where knowledge remains to be studied or tested. Reviewing the published literature on a topic means that the researcher can identify the elements described below: • areas that have been established and accepted or, in contrast, areas that have been discredited through studies; • controversial concepts or areas of conflict among schools of thought within the discipline; • problems or issues that are not yet solved or resolved; • new trends and emerging approaches to creating knowledge or investigating problems; and • ways that the doctoral student’s research extends, builds on, or departs from existing research. Note that the review of literature is not a summary of studies or a series of paraphrased paragraphs about other researchers’ publications. Reviewing the literature entails analyzing and evaluating the sources and then synthesizing those sources together so that the doctoral thinker gains insight into research in the field. At the disciplinary, field level, a review of literature pulls out new trends and emerging approaches, notable patterns, and areas of conflict or controversy within the field. Also, as the doctoral researcher writes the review of literature, every statement from the sources should be brought back around to apply to the doctoral study. At the end of each paragraph, the student-writer should question how the information from the source applies to their topic. Each paragraph should incorporate observations about the applicability of the source to the current research. In particular, knowledge gaps within the published literature are important for the doctoral researcher to discover and note. Finding the gaps and pointing them out within the review of literature enables the researcher to place the current study within trending inquiries. Placing the study within the field allows the researcher to take part in the ongoing conversation about important topics in the field. When writing the review of literature, the researcher must be able to make comparisons, identify contrasting ideas, and make arguments regarding the literature that show that the researcher is prepared to add to the literature. The researcher should not just be reading and summarizing information. RCH 7301, Critical Thinking for Doctoral Learners 3 UNIT x STUDY GUIDE Title A review of literature IS: A review of literature IS NOT: A synthesis of a range of sources A collection of sources that look interesting An evaluation of sources related to your topic A descriptive summary of every text A place to make connections between the existing research and your own study A list in which you discuss each text in turn A piece of writing in which you present an argument of your own position in relation to the selected literature A compilation of all the material related in any way to your topic, regardless of is relation to your specific study Analysis and Synthesis in the Review of Literature Literature reviews have a common structure and job to do in a study. To create the review of literature, the researcher identifies and gathers the existing relevant literature on the topic, analyzes the publications to determine what they have in common in methodologies and methods, and synthesizes the material to determine the research gap. Analysis entails breaking something down into its various components. Synthesis entails bringing disparate items together and making connections among them. In a review of literature, analysis and synthesis work together. The researcher anatomizes the parts of each published source and then considers the source in relation to the entire field. The goal, though, is to take observations one step beyond analyzing each source; synthesizing the literature means creating a new understanding based on one’s reading. In the dissertation, the student-writer synthesizes sources by connecting them and positioning them against one another. The review of literature offers a place where the researcher traces recurrent themes, trends in the research, and areas of agreement and disagreement among different theories and scholars and then places the current study within that framework to show the study’s planned contribution to the professional conversation. For example, as the researcher pulls together a bibliography and reads the material, she finds four major concepts that are important in the literature and relevant to her study. At that point, she should identify how the literature relates to the concepts that she has discovered. Some sources from the literature might be relevant to several concepts while others might apply to only one concept. The researcher develops and presents her organization and understanding of the literature through the review of literature chapters. The review is not only about the published sources; rather, the review of literature is a record of the researcher’s understanding of the research in the field and where it fits within the current literature to address a knowledge gap that has been mentioned or pointed to in the existing literature. RCH 7301, Critical Thinking for Doctoral Learners 4 UNIT x STUDY GUIDE Title Using a Matrix for Reading the Literature A matrix can help the researcher to anatomize the literature by organizing reading notes to track each part of the published studies. You will gain some practice using the following matrix in the assignment for this unit. Examine the Journal Article Matrix to see a means of tracking parts of studies with an eye toward spotting knowledge gaps. The columns on the matrix name each of the important elements of a study and, in a microcosmic way, reiterate the parts of a dissertation. The columns in the matrix are listed below. 1. Title of source 2. Problem and purpose 3. Methodology/method 4. Theory and concept framework 5. Results 6. Conclusions 7. Further research/further studies When the researcher records verbatim quotations from each source in the matrix, a catalogue of information forms that can serve as a resource throughout the study. The completed matrix provides a quick reference of the anatomy of each study and source that the researcher encountered during the preparation for the review of literature. In the review of literature section of a paper, chapter of a book, or dissertation, the researcher can paraphrase the source, relying on the quotations in the matrix, and synthesize the material from those notes. The matrix will continue to offer a view of how different sources are related, and the matrix can enable the researcher to discern patterns that might not be visible without clear analysis (e.g., making a correlation between conclusions and sample sizes). As the researcher’s understanding of the literature increases, the researcher can add columns to the matrix or change the tool in any way conducive to understanding the literature and keeping detailed notes on it. The matrix is a lens to use in examining the literature and developing conclusions about it based on the researcher’s observations. Suggested Unit Resources In order to access the resources below, utilize the CSU Online Library to begin your research. The resources below explore the dissertation-writing process. Save the links, and go to them any time you need to clarify a concept or see how the parts of the research and writing processes fit together. Read Chapter 4 (“The ‘Twin Track’: Your Project and Your Dissertation), Chapter 5 (“Project and Dissertation: Exploring the Literature”), Chapter 6 (“Project: Making a Shortlist of Possible Subjects”), and Chapter 7 (“Project: Choosing Your Preferred Subject”) from the following eBook. Levin, P. (2011). Excellent dissertations! (2nd ed.). McGraw-Hill Education. Read Chapter 3 (“Interactive Reading and Note Taking”) and Chapter 4 (“Citeable Notes”) from the following eBook. Single, P. B. (2009). Demystifying dissertation writing: A streamlined process from choice of topic to final text. Stylus. https://online.columbiasouthern.edu/bbcswebdav/xid-132877591_1 Course Learning Outcomes for Unit II Learning Activity Required Unit Resources Unit Lesson The Review of Literature Analysis and Synthesis in the Review of Literature Using a Matrix for Reading the Literature Suggested Unit Resources