Security of E-Banking in Bangladesh
Mohammad Shamsus Sadekin,
Md. Abdul Hannan Shaikh
Issue:
Volume 4, Issue 1, January 2016
Pages:
1-8
Received:
25 December 2015
Accepted:
4 January 2016
Published:
15 January 2016
Abstract: E-banking implies provision of banking products and services through electronic delivery channels. It permits anytime, anywhere and any how banking. It offers easy, faster, convenient, low cost banking services around the clock. Security has been recognized as a capital component of electronic banking industry. The main factor of e-banking practice and security are different from traditional banking services because of uncertain nature of the online environment. Every steps in the online banking activities are secured by one or more security mechanisms. This paper discusses the substantial cracks in existing knowledge about the internet banking security in Bangladesh. The typical data is collected both from the secondary and primary sources. In analyzing data, the statistical tools have used with the aid of SPSS software. The result shows that e-banking practice is not highly secured in Bangladesh. The users also have lack of awareness about e-banking security.
Abstract: E-banking implies provision of banking products and services through electronic delivery channels. It permits anytime, anywhere and any how banking. It offers easy, faster, convenient, low cost banking services around the clock. Security has been recognized as a capital component of electronic banking industry. The main factor of e-banking practice...
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The Relationship Between Forensic Accountants’ Skepticism and Audit Expectation Gap Among Nigerian Money Deposit Banks
Odelabu Adedire Temitope,
Tabitha Nasieku,
Willy Muturi
Issue:
Volume 4, Issue 1, January 2016
Pages:
9-17
Received:
16 January 2016
Accepted:
28 January 2016
Published:
24 February 2016
Abstract: This paper examines how forensic Accountant's skepticism can narrow audit expectation gap among Nigeria Money Deposit Banks. The specific objectives of the study were to determine the relationship between forensic Accountants' investigation tenure and lack of time budget pressure by forensic Accountant among Nigeria Money Deposit Bank. Two hypotheses were formulated and tested. A survey design was used to gather the information needed to achieve the objectives. A census was carried out in twenty one Nigeria Money Deposit Banks which had operating licenses from the Central bank of Nigeria. Open ended and closed ended questionnaires were used to collect the data. The findings of the study revealed that there was a strong negative linear relationship between the independent variables and dependent variable. Based on the findings, it was recommended that there is need to establish and structure necessary legal framework for forensic accounting and investigation and legislate forensic audit as in the case of financial audit legislated.
Abstract: This paper examines how forensic Accountant's skepticism can narrow audit expectation gap among Nigeria Money Deposit Banks. The specific objectives of the study were to determine the relationship between forensic Accountants' investigation tenure and lack of time budget pressure by forensic Accountant among Nigeria Money Deposit Bank. Two hypothes...
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Accounting in the Administration of Enterprises Bacabalenses: A Study on the Decision-Making
Fernando Silva Lima,
Mariano Yoshitake
Issue:
Volume 4, Issue 1, January 2016
Pages:
18-24
Received:
2 February 2016
Accepted:
15 February 2016
Published:
4 March 2016
Abstract: The aim of this study is to investigate whether bacabalenses companies value accounting reports for management purposes. To Achieve the objective, this research we opted for the open questionnaire method and closed the managers of 36 (thirty six) companies in the retail business, wholesale, industrial and services, headquartered in the city of Bacabal, Maranhão State who are concentrated in the city center. Through this method you can get the answer to the question problem: How to manage the company that does not use financial reporting as a source of information for decision making? Among the results, it stands October that 48.74% of retailers do not seek to base Their Decisions by means of financial reporting. These results support the hypothesis that without financial statements, there is the consistent date. The study concludes that the majority of directors, partners, managers still dispense the financial statements and this compromises the management of companies.
Abstract: The aim of this study is to investigate whether bacabalenses companies value accounting reports for management purposes. To Achieve the objective, this research we opted for the open questionnaire method and closed the managers of 36 (thirty six) companies in the retail business, wholesale, industrial and services, headquartered in the city of Baca...
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