UNDERSTANDING PERCEPTIONS OF KEY BANKING STAKEHOLDERS USING TEXT ANALYSIS
Article Sidebar
Main Article Content
Abstract
Fraud literature suggests that the perceptions of banking stakeholders play a significant role in identifying the major areas of concern. Given this consideration, the present study qualitatively explores the perceptions and views of the key banking stakeholders namely, management, auditors and customers who have personally investigated or closely observed a fraud using Text Analysis conducted through QSRNvivo12 software. The analysis of thirty interviews helps condense some of the interesting and in depth viewpoints on banking frauds. The broad areas concerning fraud vulnerability, accountability, impact and prevention of fraud are central to the articulations of the respondents’ views. The results are likely to help capture significant areas of direct concern and improve proactive preparations related to frauds, both from an organizational and regulatory perspective.
Article Details
Upon acceptance of an article, authors will be asked to complete a 'Journal Publishing Agreement'. An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Journal Publishing Agreement' form or a link to the online version of this agreement.
Subscribers may reproduce tables of contents or prepare lists of articles including abstracts for internal circulation within their institutions. Permission of the Publisher is required for resale or distribution outside the institution and for all other derivative works, including compilations and translations. If excerpts from other copyrighted works are included, the author(s) must obtain written permission from the copyright owners and credit the source(s) in the article. As a general rule, permission should be sought from the rights holder to reproduce any substantial part of a copyrighted work. This includes any text, illustrations, charts, tables, photographs, or other material from previously published sources.
This journal permits and encourages authors to post items submitted to the journal on personal websites or institutional repositories both prior to and after publication, while providing bibliographic details that credit, if applicable, its publication in this journal.