This study is to examine the influence of the auditors’ characteristic and non-characteristic components on detecting the fraudulent occurrences in the public sectors. Specifically, this study focuses on financial statement fraud as it has the most negative impacts on the society and beyond. This study is developed by the empirical evidence from Indonesian external auditors. The author in the initial stage creates hypotheses to explain the interaction processes between the auditors’ characteristic and non-characteristic components on detecting the fraudulent occurrences in the public sectors. The results of this study concluded that audit procedures and strategies have a significant effect on detecting financial statement fraud in public sector organizations. Meanwhile, The auditors competence is not significantly responsible in detecting financial statement fraud in public sector organizations. The auditors independence and professional skepticism has a significant effect on detecting fraudulent reports in public sector organizations. Thus, the auditor objectivity has no significant effect on the success of detecting financial statement fraud in public sector organizations.
{"title":"An Analysis of Auditors’ Characteristic and Non-Characteristic Components on Detecting The Fraudulent Occurrences in Public Sectors","authors":"Aisyaturrahmi","doi":"10.56943/v1.i4.154","DOIUrl":"https://doi.org/10.56943/v1.i4.154","url":null,"abstract":"This study is to examine the influence of the auditors’ characteristic and non-characteristic components on detecting the fraudulent occurrences in the public sectors. Specifically, this study focuses on financial statement fraud as it has the most negative impacts on the society and beyond. This study is developed by the empirical evidence from Indonesian external auditors. The author in the initial stage creates hypotheses to explain the interaction processes between the auditors’ characteristic and non-characteristic components on detecting the fraudulent occurrences in the public sectors. The results of this study concluded that audit procedures and strategies have a significant effect on detecting financial statement fraud in public sector organizations. Meanwhile, The auditors competence is not significantly responsible in detecting financial statement fraud in public sector organizations. The auditors independence and professional skepticism has a significant effect on detecting fraudulent reports in public sector organizations. Thus, the auditor objectivity has no significant effect on the success of detecting financial statement fraud in public sector organizations.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":" ","pages":""},"PeriodicalIF":2.7,"publicationDate":"2022-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44826450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Book Review: E-Finance: The Future is Here","authors":"A. Dwivedi","doi":"10.1177/0971355713513359","DOIUrl":"https://doi.org/10.1177/0971355713513359","url":null,"abstract":"V.C. Joshi, E-Finance: The Future is Here (Second Edition), New Delhi: Response Books, 2010, 189 pp.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":"23 1","pages":"140 - 146"},"PeriodicalIF":2.7,"publicationDate":"2014-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/0971355713513359","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65275753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2009-07-01DOI: 10.1177/097135570901800202
A. M. García-Cabrera, M. García-Soto
Studies on the factors determining recognition of business opportunities are based on partial analyses of one or more of the variables that influence that process. But economic relationships between actors are conditioned by ongoing structures of social relationships. This work uses the cognitive approach and presents an integrated study of psychological and sociological variables, and of the interactions between these variables, both of which affect the opportunity recognition stage for technology businesses. The research makes use of a method based on a case study; the work provides a dynamic model in which the key interactions that explain the technology-based opportunity recognition are: (1) the interactions between entrepreneurs with complementary backgrounds, (2) the proactive management of involvement in networks, (3) the entrepreneurial-technological alertness and (4) learning and continuous evaluation.
{"title":"A Dynamic Model of Technology-based Opportunity Recognition","authors":"A. M. García-Cabrera, M. García-Soto","doi":"10.1177/097135570901800202","DOIUrl":"https://doi.org/10.1177/097135570901800202","url":null,"abstract":"Studies on the factors determining recognition of business opportunities are based on partial analyses of one or more of the variables that influence that process. But economic relationships between actors are conditioned by ongoing structures of social relationships. This work uses the cognitive approach and presents an integrated study of psychological and sociological variables, and of the interactions between these variables, both of which affect the opportunity recognition stage for technology businesses. The research makes use of a method based on a case study; the work provides a dynamic model in which the key interactions that explain the technology-based opportunity recognition are: (1) the interactions between entrepreneurs with complementary backgrounds, (2) the proactive management of involvement in networks, (3) the entrepreneurial-technological alertness and (4) learning and continuous evaluation.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":"18 1","pages":"167 - 190"},"PeriodicalIF":2.7,"publicationDate":"2009-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/097135570901800202","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65275709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2005-03-01DOI: 10.1177/097135570401400103
R.N. Kanungo, S.T. Menon
Kanungo and Misra (1992) distinguished ‘skills’ from managerial ‘competencies’, the latter being the basic components of a manager’s resourcefulness. Resourcefulness is critical in performing leadership roles that require coping with non-routine, unprogrammable and ill-structured tasks. This paper attempts to clarify the nature of the resourcefulness construct by operationalising it in terms of three basic competencies: affective, intellectual and action-oriented. An empirical study involving 485 managers revealed the underlying structure of resourcefulness as closely paralleling the three competencies. In addition, a fourth overarching dimension of goal-directed problem orientation emerged from the analysis. The study yielded a psychometrically sound measure of managerial resourcefulness with convergent, discriminant and criteria-related concurrent validity. The measure can be used as a diagnostic tool for recruitment and training purposes.
{"title":"Managerial Resourcefulness","authors":"R.N. Kanungo, S.T. Menon","doi":"10.1177/097135570401400103","DOIUrl":"https://doi.org/10.1177/097135570401400103","url":null,"abstract":"Kanungo and Misra (1992) distinguished ‘skills’ from managerial ‘competencies’, the latter being the basic components of a manager’s resourcefulness. Resourcefulness is critical in performing leadership roles that require coping with non-routine, unprogrammable and ill-structured tasks. This paper attempts to clarify the nature of the resourcefulness construct by operationalising it in terms of three basic competencies: affective, intellectual and action-oriented. An empirical study involving 485 managers revealed the underlying structure of resourcefulness as closely paralleling the three competencies. In addition, a fourth overarching dimension of goal-directed problem orientation emerged from the analysis. The study yielded a psychometrically sound measure of managerial resourcefulness with convergent, discriminant and criteria-related concurrent validity. The measure can be used as a diagnostic tool for recruitment and training purposes.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":"14 1","pages":"39 - 55"},"PeriodicalIF":2.7,"publicationDate":"2005-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/097135570401400103","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65275699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2005-03-01DOI: 10.1177/097135570401400102
Kishor C. Samal
There have been dramatic changes in the world since 1990. Among all the changes, the transition from a command economy to a market economy has been one of the most important peace events of the 1990s. The developments after the fall of the Berlin Wall in 1989 and the dissolution of the Soviet Union in 1991 sharply accelerated this process of transition. The three important aspects of economic reform in transition economies (i.e., former socialist countries including Russia) are: (a) liberalisation, (b) privatisation and (c) globalisation. Privatisation remains a key step in the policies of transition economies to form a viable market-oriented economy. There are various methods of privatisation such as restitution, direct sales, equity offerings, management-employee buyouts and mass/voucher privatisation. This process of reform and privatisation has brought about a certain transformation of enterprises in Russia. Therefore, the coverage of our study is Russia, and the field study on informal sector was carried out in Moscow, its capital city. The study reported here examines the impact of economic reform, particularly privatisation, on enterprises in Russia, and draws lessons for India from the experience of Russia.
{"title":"Transformation of Enterprises in Russia1","authors":"Kishor C. Samal","doi":"10.1177/097135570401400102","DOIUrl":"https://doi.org/10.1177/097135570401400102","url":null,"abstract":"There have been dramatic changes in the world since 1990. Among all the changes, the transition from a command economy to a market economy has been one of the most important peace events of the 1990s. The developments after the fall of the Berlin Wall in 1989 and the dissolution of the Soviet Union in 1991 sharply accelerated this process of transition. The three important aspects of economic reform in transition economies (i.e., former socialist countries including Russia) are: (a) liberalisation, (b) privatisation and (c) globalisation. Privatisation remains a key step in the policies of transition economies to form a viable market-oriented economy. There are various methods of privatisation such as restitution, direct sales, equity offerings, management-employee buyouts and mass/voucher privatisation. This process of reform and privatisation has brought about a certain transformation of enterprises in Russia. Therefore, the coverage of our study is Russia, and the field study on informal sector was carried out in Moscow, its capital city. The study reported here examines the impact of economic reform, particularly privatisation, on enterprises in Russia, and draws lessons for India from the experience of Russia.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":"14 1","pages":"21 - 37"},"PeriodicalIF":2.7,"publicationDate":"2005-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/097135570401400102","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65275667","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2004-03-01DOI: 10.1177/097135570401300102
A. Malach-Pines, D. Dvir, A. Sadeh
Israel has an unusually large number of high-technology entrepreneurs and companies. The influence of high-technology start-ups on the Israeli gross national product is enormous, with no proportion to its relative size in the local or international context. The phenomenon of Israeli high-technology entrepre neurs raised great curiosity worldwide but very little academic research attention. In this exploratory study, in-depth interviews were conducted with twenty-five Israeli high-technology entrepreneurs, focusing on their personal as well as professional backgrounds. Results suggest that the median successful Israeli entrepreneur is male, in his mid-forties, with technical education, a technical profession and an academic degree, who served in the army as an officer in either combat or technical position and is the first born in a small family of two or three children. The interview material revealed most poignantly the influence of service in the army on the career development of these entrepreneurs. Six cases are provided as a demonstration of this influence.
{"title":"The Making of Israeli High-technology Entrepreneurs: An Exploratory Study","authors":"A. Malach-Pines, D. Dvir, A. Sadeh","doi":"10.1177/097135570401300102","DOIUrl":"https://doi.org/10.1177/097135570401300102","url":null,"abstract":"Israel has an unusually large number of high-technology entrepreneurs and companies. The influence of high-technology start-ups on the Israeli gross national product is enormous, with no proportion to its relative size in the local or international context. The phenomenon of Israeli high-technology entrepre neurs raised great curiosity worldwide but very little academic research attention. In this exploratory study, in-depth interviews were conducted with twenty-five Israeli high-technology entrepreneurs, focusing on their personal as well as professional backgrounds. Results suggest that the median successful Israeli entrepreneur is male, in his mid-forties, with technical education, a technical profession and an academic degree, who served in the army as an officer in either combat or technical position and is the first born in a small family of two or three children. The interview material revealed most poignantly the influence of service in the army on the career development of these entrepreneurs. Six cases are provided as a demonstration of this influence.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":"13 1","pages":"29 - 52"},"PeriodicalIF":2.7,"publicationDate":"2004-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/097135570401300102","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65275479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2004-03-01DOI: 10.1177/097135570401300104
Paurav Shukla
This article is an attempt to see the impact that WTO has made on the small- scale sector and also to see how the same, if addressed in the right perspective, could lead to increasing competitiveness thereby requiring the need for change. The article has tried to understand how the small-scale, which is known for being innovative, collaborative and friendly, would survive in this changed situation. This study is located in the once successful and now declining Rajkot diesel engine industry in India. The author presents to the readers a conceptual frame—'five myth framework', as an outcome of this study. The author also gives an elaboration of possible solutions that entrepreneurs could adopt to overcome some of these myths.
{"title":"WTO and Survival of Small-scale Industry: The Five Myth Entrepreneurial Framework with Case Study of Rajkot Diesel Engine Industry","authors":"Paurav Shukla","doi":"10.1177/097135570401300104","DOIUrl":"https://doi.org/10.1177/097135570401300104","url":null,"abstract":"This article is an attempt to see the impact that WTO has made on the small- scale sector and also to see how the same, if addressed in the right perspective, could lead to increasing competitiveness thereby requiring the need for change. The article has tried to understand how the small-scale, which is known for being innovative, collaborative and friendly, would survive in this changed situation. This study is located in the once successful and now declining Rajkot diesel engine industry in India. The author presents to the readers a conceptual frame—'five myth framework', as an outcome of this study. The author also gives an elaboration of possible solutions that entrepreneurs could adopt to overcome some of these myths.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":"13 1","pages":"69 - 92"},"PeriodicalIF":2.7,"publicationDate":"2004-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/097135570401300104","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65275552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2004-03-01DOI: 10.1177/097135570401300106
A. Vyas
is the recommendation given for the hoist drum. This also would need reconsideration, unless the designer made a mistake in designing the plate thickness, drum length and weld size. Usually an experienced design engineer will not be making such mistakes. The applications as elaborated in the book should have been a little more comprehensive. It is well known that value engineering has applications in five broad areas: in design, purchase and manufacturing of products; in administrative groups; in private and public sectors where the task is to achieve accomplishments through people; in all areas of social service work such as hospitals, insurance services, colleges; and in development and research related to architectural design and construction. Chapter 10 on applications mainly covers the technical design, modification and manufacturing methods without touching the broader, and particularly the social, applications of value engineering. The subject, if attempted, would have been
{"title":"Book Reviews : Peter C. Weiglin, Basic Math for Management Professionals: A Survivor's Guide, New Delhi, Response Books, 2003, 128 pp","authors":"A. Vyas","doi":"10.1177/097135570401300106","DOIUrl":"https://doi.org/10.1177/097135570401300106","url":null,"abstract":"is the recommendation given for the hoist drum. This also would need reconsideration, unless the designer made a mistake in designing the plate thickness, drum length and weld size. Usually an experienced design engineer will not be making such mistakes. The applications as elaborated in the book should have been a little more comprehensive. It is well known that value engineering has applications in five broad areas: in design, purchase and manufacturing of products; in administrative groups; in private and public sectors where the task is to achieve accomplishments through people; in all areas of social service work such as hospitals, insurance services, colleges; and in development and research related to architectural design and construction. Chapter 10 on applications mainly covers the technical design, modification and manufacturing methods without touching the broader, and particularly the social, applications of value engineering. The subject, if attempted, would have been","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":"13 1","pages":"100 - 96"},"PeriodicalIF":2.7,"publicationDate":"2004-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/097135570401300106","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65275601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2004-03-01DOI: 10.1177/097135570401300101
J. Jenssen, Stein Kristiansen
The national cultures of the African nations are fragmented and it is interesting to witness the influence that some of the sub-cultural qualities have on small- scale business development. This article is an attempt to argue how the sub- cultural characteristics affect the acquisition of entrepreneurial resources at a specific location and also to see how the same has influence on the development of social capital. The article uses a case study methodology to study the entre preneurs involved in the wood business in the coastal town of Tanga, Tanzania. The empirical research establishes that sub-cultural qualities like group cohesion, mobility and level of education have significant effects on social capital formation, and thereby also on the access to entrepreneurial resources. Entrepreneurs belonging to African and Asian sub-cultures have different preconditions for developing social networks, trust and social skills, which influence resources like motivation, information and access to capital and markets.
{"title":"Sub-cultures and Entrepreneurship: The Value of Social Capital in Tanzanian Business","authors":"J. Jenssen, Stein Kristiansen","doi":"10.1177/097135570401300101","DOIUrl":"https://doi.org/10.1177/097135570401300101","url":null,"abstract":"The national cultures of the African nations are fragmented and it is interesting to witness the influence that some of the sub-cultural qualities have on small- scale business development. This article is an attempt to argue how the sub- cultural characteristics affect the acquisition of entrepreneurial resources at a specific location and also to see how the same has influence on the development of social capital. The article uses a case study methodology to study the entre preneurs involved in the wood business in the coastal town of Tanga, Tanzania. The empirical research establishes that sub-cultural qualities like group cohesion, mobility and level of education have significant effects on social capital formation, and thereby also on the access to entrepreneurial resources. Entrepreneurs belonging to African and Asian sub-cultures have different preconditions for developing social networks, trust and social skills, which influence resources like motivation, information and access to capital and markets.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":"13 1","pages":"1 - 27"},"PeriodicalIF":2.7,"publicationDate":"2004-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/097135570401300101","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65275438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2004-03-01DOI: 10.1177/097135570401300103
Pramod Shetty
The researches conducted in the area of entrepreneurship have always been considering entrepreneurs and not the intrapreneurs as the focal point of their research. In most cases these researches were done on the personality traits with very few initiated to understand the attitudinal aspect of an entrepreneur. The studies that have been done on attitudes on entrepreneurs have not considered the cultural difference that exists among these entrepreneurs hailing from diverse population groups. This study is an attempt in this direction and has tried to adopt the Entrepreneurial Attitude Orientation (EAO) scale so as to measure the attitudinal characteristics of Indian intrapreneurs. A sample drawn from two hundred executives was studied and the sub-scales identified using the hier archical cluster analysis. The analysis tells us the existence of eight factors consisting of forty-five items. This is a departurefrom the existingfive sub-scales which had eighty-nine items.
{"title":"Attitude Towards Entrepreneurship in Organisations","authors":"Pramod Shetty","doi":"10.1177/097135570401300103","DOIUrl":"https://doi.org/10.1177/097135570401300103","url":null,"abstract":"The researches conducted in the area of entrepreneurship have always been considering entrepreneurs and not the intrapreneurs as the focal point of their research. In most cases these researches were done on the personality traits with very few initiated to understand the attitudinal aspect of an entrepreneur. The studies that have been done on attitudes on entrepreneurs have not considered the cultural difference that exists among these entrepreneurs hailing from diverse population groups. This study is an attempt in this direction and has tried to adopt the Entrepreneurial Attitude Orientation (EAO) scale so as to measure the attitudinal characteristics of Indian intrapreneurs. A sample drawn from two hundred executives was studied and the sub-scales identified using the hier archical cluster analysis. The analysis tells us the existence of eight factors consisting of forty-five items. This is a departurefrom the existingfive sub-scales which had eighty-nine items.","PeriodicalId":45394,"journal":{"name":"Journal of Entrepreneurship","volume":"14 1","pages":"53 - 68"},"PeriodicalIF":2.7,"publicationDate":"2004-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1177/097135570401300103","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"65275538","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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