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Developing a Framework for Fraud Risk and Financial Crimes Platforms in Companies Based on Managerial Cognitive Styles Meshkin, Masoud; Ranjbar, Mohammad Hossein; Shahdadi, Khosro Moradi
Jurnal Cita Hukum Vol. 13 No. 2 (2025): Summer Edition
Publisher : Fakultas Syariah dan Hukum, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jch.v13i2.46342

Abstract

There has been a rise in financial misconduct and white-collar crimes in today's competitive economic landscape. The notable surge in observed accounting fraud cases has drawn significant attention from investors, academic researchers, the media, the public, and financial regulators. This study aims to develop a model to mitigate fraud risk in companies, grounded in managers' cognitive styles. A qualitative grounded theory approach was employed to construct this model, and the categorized indicators were validated using both a confirmatory factor analysis model and the Q-model approach. In this study, insights from 10 accounting and auditing professionals were used to identify and validate indicators aligned with the foundational model. Based on identified concepts related to fraud risk platforms, the findings led to the formulation and validation of a paradigm encompassing 22 primary categories. These categories include Supervisory, Economic, Political, and Social Factors, Managerial Pressure, Organizational Determinants, Management Cognitive Style, Governance Factors, Corporate Structural Variables, Managerial Motivational Drivers, Industry-Specific Factors, Legislative and Regulatory Framework, Employee-Related Determinants, Individual-level Determinants, Cultural Influences, Managerial Incompetence, Financial Literacy of Executives, Ethical Considerations and Organizational Commitment, Organizational Consequences, Ethical Consequences, Effectiveness Strategies, and Organizational Efficiency Strategies. These categories were incorporated into the paradigm framework as dimensions of causal conditions, contextual factors, intervening factors, strategies, and outcomes. The categorization of indicators in this proposed model was validated through confirmatory factor analysis with Smart PLS, further reinforcing the findings.
Autonomous Learning in Higher Education: An Iraqi EFL Students’ Perceptions Ranjbar, Mohammad Hossein; Nasiri, Sara Fatemeh
Universal Education Jurnal Teaching and Learning Vol 1 No 4 (2024): October-December Edition
Publisher : Universal Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63081/uejtl.v1i4.87

Abstract

This study investigates the perceptions of Iraqi EFL (English as a Foreign Language) students regarding autonomous learning (AL) and its impact on their academic development. With the increasing importance of English for communication, education, and career prospects in a globalized world, understanding students' views on AL is critical, especially in Iraq, where traditional, teacher-centered pedagogies dominate. The research employs a survey method, gathering data from 359 EFL students across six universities in Iraq. The questionnaire addresses various aspects of AL, including perceptions, benefits, challenges, independence in learning management, and the role of the teacher. The findings indicate that Iraqi students generally view AL positively, with high scores for motivation, goal-setting, and critical thinking, underscoring the value of learner autonomy. Benefits such as improved problem-solving skills and deeper engagement with course material were frequently mentioned. However, challenges such as difficulty in self-motivation and the lack of social support were also highlighted. Additionally, students expressed a desire for more structured teacher involvement in guiding their autonomous learning efforts. This study concludes that while AL significantly enhances student independence and learning outcomes, the success of AL initiatives in Iraqi higher education depends on providing sufficient support, motivation, and resources for students. The research also emphasizes the need for teachers to play a facilitative role in the AL process. The findings contribute valuable insights into how AL can be adapted to meet the specific needs and challenges of Iraqi EFL learners, offering a foundation for future educational reforms in the region.