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If the CEO or other top managers display a significant disregard for the financial reporting process, such as consistently issuing overly optimistic forecasts, or they are overly concerned about the meeting analysts' earnings forecast, fraudulent financial reporting is more likely. Similarly, for misappropriation of assets, if management cheats ...
Voluntary disclosure is the provision of information by a company's management beyond requirements such as generally accepted accounting principles and Securities and Exchange Commission rules, [1] [2] where the information is believed to be relevant to the decision-making of users of the company's annual reports.
Fake news websites are those which intentionally, but not necessarily solely, publish hoaxes and disinformation for purposes other than news satire.Some of these sites use homograph spoofing attacks, typosquatting and other deceptive strategies similar to those used in phishing attacks to resemble genuine news outlets.
Rise above the gossip; Understand what causes or fuels the gossip; Do not participate in workplace gossip. Allow for the gossip to go away on its own; If it persists, "gather facts and seek help." [6] Peter Vajda identifies gossip as a form of workplace violence, noting that it is "essentially a form of attack." Gossip is thought by many to ...
Circular reporting, or false confirmation, is a situation in source criticism where a piece of information appears to come from multiple independent sources, but in reality comes from only one source. [1] [2] In many cases, the problem happens mistakenly through sloppy reporting or intelligence-gathering. However, the situation can also be ...
A gossip protocol or epidemic protocol is a procedure or process of computer peer-to-peer communication that is based on the way epidemics spread. [1] Some distributed systems use peer-to-peer gossip to ensure that data is disseminated to all members of a group.
Alternatively, data mining or data-matching techniques may be employed to identify persons potentially engaged in a particular activity. Many industrialized countries have regulatory reporting requirements for its financial organisations. It may be possible for the FININT organization to obtain access to raw data at a financial organization.
A petty cash book is a record of small-value purchases before they are later transferred to the ledger and final accounts; it is maintained by a petty or junior cashier. This type of cash book usually uses the imprest system: a certain amount of money is provided to the petty cashier by the senior cashier. This money is to cater for minor ...