Security of eGovernment services and challenges in Pakistan

Awan, Jawad Hussain; Memon, Saima Q.; Shah, Mohak; Awan, Fawad Hussain

doi:10.1109/sai.2016.7556112

Cited by 13 publications

(7 citation statements)

References 4 publications

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“…According to PWC (2020), 47% of Pakistan companies had experienced fraud in the prior two-year period. The worst of the recent scandals include events at Mehrangate, Taj Company, KASB Bank, the National Savings Scheme, Nestle and numerous microfinance banks (Awan et al, 2016;Kemal, 2019) where investors faced massive losses as a result of widespread reporting fraud (Rizwan, 2019). The present study is, therefore, cited in Pakistan, in an effort to establish the nature of auditors' perspectives regarding financial deception and thereby provide a robust indication of how and where the institutions charged with attesting to the reliability of firms' accounting disclosures see the malign practices as manifesting themselves most often.…”

Section: Literature Review 21 Motivations and Propensity For Fraudule...mentioning

confidence: 99%

Auditors' perspectives on financial fraud in Pakistan – audacity and the need for legitimacy

Rashid

Khan

Riaz

et al. 2022

JAEE

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PurposeFinancial shenanigans are the omissions or actions undertaken with the purpose of misrepresenting an organisation's financial statements. Many examples now exist of such behaviour emerging in the context of a desire to deceive the users of financial reports. In this context, research has illustrated how investors can find themselves impacted by such behaviour, with incorrect decision-making around investment decisions being a major issue. However, auditors' perspectives, of obvious importance in such scenarios, given these individuals' role in attesting to the veracity of financial disclosures, have not been investigated. The aim of this study is to address this gap by seeking the experiences of auditors in the developing nation of Pakistan, an environment in which the significant impact of financial improprieties is well-documented.Design/methodology/approachInterviews with 50 Pakistani-based auditors were conducted to gather perceptions about the nature and prevalence of financial shenanigans. The questions posed were structured to address issues relating to both the drivers of and methods used to operationalise financial malfeasance.FindingsThe views expressed by the participants suggest that this type of malpractice is common, with a variety of forms employed and a level of audacity and shamelessness is striking. The results indicate the absence of the three institutional pillars conventionally associated with motivating organisational attempts to legitimise behaviour and maintain social contracts. When considered alongside recent findings that the audit profession in Pakistan may not always play an effective monitoring role, we argue that the evidence suggests the existence of motivations for legitimising strategies are not yet fully understood.Research limitations/implicationsThis contention helps address recent calls for investigation of issues around legitimising tendencies where theoretical understanding is incomplete. A full understanding of the embedded practices will provide capital providers with the opportunity to make more informed decisions regarding their investments in Pakistani firms by highlighting the financial shenanigans involved, including the sheer audacity apparently associated with the observed behaviour.Originality/valueEarnings management and auditing have not been studied widely in Pakistan despite the abundant and persistent nature of corporate scandals across the nation for many decades. Whilst implementation (and enforcement) of some accounting and auditing standards have taken place recently, the financial collapses continue, and understanding regarding the on-going fraud is urgently needed. The extent and shameless nature of the perceived behaviour are striking, suggesting that those closest to financial reporting in Pakistan see fraudulent financial reporting as being close to, if not yet fully representative of, normal practice.

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Section: Literature Review 21 Motivations and Propensity For Fraudule...mentioning

confidence: 99%

Auditors' perspectives on financial fraud in Pakistan – audacity and the need for legitimacy

Rashid

Khan

Riaz

et al. 2022

JAEE

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“…For instance, a study was done by Mort et al (2012) in the US has reported the entrepreneurs using a particular (American) website style to enhance the legitimacy of their business, results improve their online sales. Whereas in developing countries like Pakistan, due to the lack of cyber laws (Awan et al, 2016;Khan et al, 2013), people are much more reluctant in online purchases. Hence, specific technical features of products/services such as website style or payment security do not create legitimacy.…”

Section: Figure 1 -Extension Of the Existing Em Dimensionsmentioning

confidence: 99%

A New Dimension of Entrepreneurial Marketing and Key Challenges: A Case Study from Pakistan

Amjad

Rani

Sa'atar

2020

SJOM

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Purpose- Numerous studies have explored entrepreneurial marketing (EM) activities in the firms that are established for a few years, but the research exploring the EM activities and challenges, particularly during the start-up phase, is scant. To cover this wide gap, the current study explores in-depth the EM activities and EM challenges faced during the start-up phase by a graduate entrepreneur who has exposure to both marketing and entrepreneurship education and practical EM experiences. Design/Methodology- In-depth case study approach has been adopted to study an SME owned and managed successfully by a graduate entrepreneur. Findings- After rigorous data analysis, in addition to the currently known seven EM dimensions, this study has discovered a new EM dimension, i.e., ‘legitimation’. Moreover, the key EM challenges in emerging economies are also identified. Practical Implications- The results have guided future entrepreneurs regarding their investment decisions, and to the entrepreneurship education policymakers regarding pedagogical up-gradation.

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“…[7], [13] Integration with other systems [14] Increasing of service system [15] [16] Increasing of trust [17] Cyberattack [18] 2) Model apa yang sesuai untuk mengevaluasi keamanan E-Government? A Trust [14] Access-Manager (AM)/SP [13] Structural Model [10] Standard Penetration [18] Custom…”

Section: Development Of Cloud Technologymentioning

confidence: 99%

Keamanan Untuk Penerapan Layanan Publik Pada Sistem Pemerintahan Berbasis Elektronik (Spbe): Sebuah Kajian Pustaka Sistematis

Ibrahim¹,

Arief

Abdullah³

2020

IJIS

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Abstrak: E-Government atau Sistem Pemerintahan Berbasis Elektronik (SPBE) adalah sebuah konsep yang dilakukan oleh institusi pemerintah dalam memberikan layanan kepada masyarakat dengan lebih efektif dan efisien. Ada masalah yang terus terjadi terkait dengan perkembangan SPBE yakni sektor keamanan. Pada sektor keamanan harus menjadi fokus dalam melakukan penerapan layanan publik. Banyaknya informasi yang harus dikelola dengan tingkat sensitivitas yang cukup tinggi. Dibutuhkan pemetaan serius tentang bagaimana kondisi aman dalam pengembangan implementasi SPBE. Penelitian ini menggunakan metode Kajian Pustaka Sistematis untuk dapat mengidentifikasi dan menganalisis tren penelitian yang terkait dengan tingkat keamanan pada SPBE yang dikumpulkan dari 2015-2019. Hasil penelitian ini menunjukkan bahwa banyak faktor yang mengharuskan pemerintah untuk memprioritaskan lebih banyak faktor keselamatan dalam menerapkan SPBE. Selain itu, ada berbagai solusi dalam bentuk model /kerangka kerja dalam menyelesaikan masalah dalam menerapkan konsep keamanan ke SPBE

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Security of eGovernment services and challenges in Pakistan

Cited by 13 publications

References 4 publications

Auditors' perspectives on financial fraud in Pakistan – audacity and the need for legitimacy

Auditors' perspectives on financial fraud in Pakistan – audacity and the need for legitimacy

A New Dimension of Entrepreneurial Marketing and Key Challenges: A Case Study from Pakistan

Keamanan Untuk Penerapan Layanan Publik Pada Sistem Pemerintahan Berbasis Elektronik (Spbe): Sebuah Kajian Pustaka Sistematis

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