The contemporary firm operates in a world where technological discontinuities arrive with greater frequency than at any previous moment in industrial history, yet the literature on organizational adaptation continues to treat governance, innovation, culture, and execution as analytically distinct domains rather than as...
Gaduga Godwin· International Journal of inn...· 0 citations
The migration of economic life onto digital infrastructure has transformed the character of occupational and organizational fraud while leaving the architecture of corporate accountability largely unreformed. This article examines the widening gap between cyber fraud, whose perpetrators exploit the velocity, anonymity,...
Gaduga Godwin· International Journal of inn...· 0 citations
A graduated algorithmic reliance framework is proposed that ties the permissible depth of reliance on an AI system to the demonstrable explainability of that system, the materiality of the assertion it supports, and the auditor’s capacity to corroborate its output through independent means.
Gaduga Godwin· International Journal of inn...· 0 citations
This article maps the principal typologies of mobile money fraud, interrogates the limits of the fraud triangle and its successors when transposed into informal, cash-adjacent and agent-mediated economies, and proposes a five-pillar context-sensitive framework for forensic accounting and digital auditing of mobile mone...
Gaduga Godwin· International Journal of inn...· 0 citations
Research on the antecedents of firm innovation in emerging economies has been dominated by net-effects thinking, in which each governance attribute and each cultural attribute is credited with an independent, symmetrical contribution to an outcome of interest. This article argues that this posture misdescribes how Ghan...
Gaduga Godwin· International Journal of inn...· 0 citations
It is argued that blockchain automates a narrow and historically labor-intensive slice of the audit, namely the verification of the existence, occurrence, and mathematical accuracy of recorded transactions, while leaving untouched the components of assurance that depend on professional judgment.
Gaduga Godwin· International Journal of inn...· 0 citations
It is argued that artificial intelligence is best understood as an instrument of triage rather than adjudication, and it draws out the governance, forensic, and pedagogical consequences of that position for both mature and emerging markets, including African jurisdictions such as Ghana.
Gaduga Godwin· International Journal of inn...· 0 citations
We use cookies to run the site and, with your consent, for analytics and to show ads.
See our Cookie Policy.