Qualitative/Quantitative Methodological Dilemma in Accounting Research: Whence and Whither?

Mohamed, Moustafa M.; Metwally, Abdelmoneim Bahyeldin Mohamed

doi:10.21608/atasu.2019.49972

Cited by 1 publication

(1 citation statement)

References 37 publications

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“…Data analysis was conducted manually to maintain interviewees' words and phrases close to their cultural contexts and background, as electronic analysis programs fall short in this regard (Bryman, 2016). This abductive reasoning is essential to increase the validity of the reached themes and results (Lukka, 2007;Metwally, 2016;Mohamed and Metwally, 2019;Vaivio, 2008). Thus, the process of data analysis was based on extensive reading and re-reading of the interview notes and transcripts, which helped the researchers get a better 'feel'…”

Section: Methodsmentioning

confidence: 99%

دور المراجع الداخلی فی مواجهة خطر الامن السیبرانی وخطر الغش فی الاستعانة بمصادر خارجیة فی عملیات التأمین: دراسة استطلاعیة(باللغة الانجلیزیة)

متولی¹,

العظیم²,

المرجی³

2022

مجلة الاسکندریة للبحوث المحاسبیة

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This study investigates how the emergence of the coronavirus (COVID-19) pandemic has raised many concerns in insurers internal controls and fraud confrontation. Covid-19 required massive shift towards digital transformation in recent years, insurers are finding themselves relying on outsourcing as a way to cope with business model changes and requirements. This change augmented the risk of cyber-attacks and it is ultimately considered a high risk for insurers of any size because not only will it subject insurers to litigation concerning data breaches, but it will also cause massive harm to the insurer's reputation when an attack happens. Moreover, due to this digitalization fraud risk is harder to manage, as traditional internal controls are inefficient as the time spent in fraud investigation will delay the payment for hospitalised insurance claims, which would raise concerns about the insurer's reputation. To resolve this conundrum and manage reputational risk, most insurers seek trade-offs and negotiations with the insured. Data has been collected using archival research and semi-structured interviews with some chief risk officers (CROs), internal auditors and insurance practitioners. The authors explain how, following the COVID-19 pandemic, insurers are facing cyber and fraud risks that need specific planning and control by internal auditors as current internal controls fall short in front of these new risks. Therefore, the authors propose some potential policy solutions that would help internal auditors overcome both cyber and fraud risks. Through explaining the concurrent risks and proposing potential solutions in this emerging market, this paper provides some practical insights for internal auditing researchers, insurers and CROs who are seeking solutions to pandemic-related risks.

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Section: Methodsmentioning

confidence: 99%