Mark Lokanan
Biographic Data
| ID | 5757207 |
|---|---|
| NAME | Mark Lokanan |
| GIVEN NAMES | Mark |
| FAMILY NAME | Lokanan |
| SIGNATURE | LOKANAN M |
| AFFILIATIONS | Royal Roads University |
| ORCID | 0000-0002-2099-0115 |
| VERIFIED | Yes |
| TOTAL WORKS | 7 |
| TOTAL CITATIONS | 5 |
| AUTHOR COUNT | 7 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2014 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 2 |
Using dimensionality reduction to detect financial crime
Purpose This study aims to examine dimensionality reduction techniques – principal component analysis (PCA), linear discriminant analysis (LDA) and t-distributed stochastic neighbor embedding (t-SNE) – and their application in detecting financial crime. The objective is to demonstrate how these methods address feature correlations, reduce data complexity and retain critical fraud indicators in high-dimensional data sets. Design/methodology/approa…
Development of the Meso Perspective of Fraud Conceptualization: A Grounded Theory Approach
The paper studies fraud conceptualization at different levels that motivate criminal behavior. Accounting fraud literature is analyzed using the grounded theory approach to find new themes and inconsistencies concerning fraud conceptualization. According to our analysis, fraud conceptualization in literature is divided into two-tier levels; micro and macro, which include individual and environmental factors. These factors are derived from five we…
Two Decades of Accounting Fraud Research: The Missing Meso-Level Analysis
Drawing on an analysis of 208 articles, this paper argues that while the fraud literature varies on the diagnosis of fraud, it is rooted in a common narrative as to its nature and causes. Specifically, this paper adopts an investigative approach to understand how fraud is often researched and shapes audit policies and practices. The findings reveal that fraud is generally looked at as an individual and/or organizational phenomenon, thereby allowi…
From IDA to Iiroc: Has self‐regulation in the Canadian investment industry evolved
This article analyzes the enforcement practices of the Investment Industry Regulatory Organization of Canada (IIROC) and compares them with its predecessor, the Investment Dealers Association of Canada (IDA). The study collected data from IIROC's tribunal cases decided between June 2008 and December 2019 and compared them with data on the IDA's enforcement of complaints from 1984 to 2008. The findings reveal no statistically significant differenc…
Theorizing Financial Crimes as Moral Actions
The paper maintains that all acts of financial crimes can be explained within a general theory of moral action and analyzed as such. In this regard, the paper presents such a theory – Situational Action Theory (SAT) – and argues that acts of financial crimes result from a perception-choice process involving rational deliberation and experimental habituation, themselves being the outcomes of interactions between individuals and their environments.…
Securities Regulation: Opportunities Exist for Iiroc to Regulate Responsively
This article examines the applicability of responsive regulation within an inter-agency framework in the financial sector. To do so, the article uses the self-regulatory organization that is responsible for governing Canada’s investment dealers and brokerage firms—the Investment Industry Regulatory Organization of Canada (IIROC)—as a prototype example to illustrate how responsive regulation may be encouraged within an inter-agency framework. Whil…
Self-regulation in the Canadian securities industry: Funnel in, funnel out, or funnel away
Self-regulation in the Canadian securities industry: Funnel in, funnel out, or funnel away
Securities Regulation: Opportunities Exist for Iiroc to Regulate Responsively
This article examines the applicability of responsive regulation within an inter-agency framework in the financial sector. To do so, the article uses the self-regulatory organization that is responsible for governing Canada’s investment dealers and brokerage firms—the Investment Industry Regulatory Organization of Canada (IIROC)—as a prototype example to illustrate how responsive regulation may be encouraged within an inter-agency framework. Whil…
Self-regulation in the Canadian securities industry: Funnel in, funnel out, or funnel away
Theorizing Financial Crimes as Moral Actions
The paper maintains that all acts of financial crimes can be explained within a general theory of moral action and analyzed as such. In this regard, the paper presents such a theory – Situational Action Theory (SAT) – and argues that acts of financial crimes result from a perception-choice process involving rational deliberation and experimental habituation, themselves being the outcomes of interactions between individuals and their environments.…
Securities Regulation: Opportunities Exist for Iiroc to Regulate Responsively
This article examines the applicability of responsive regulation within an inter-agency framework in the financial sector. To do so, the article uses the self-regulatory organization that is responsible for governing Canada’s investment dealers and brokerage firms—the Investment Industry Regulatory Organization of Canada (IIROC)—as a prototype example to illustrate how responsive regulation may be encouraged within an inter-agency framework. Whil…
Two Decades of Accounting Fraud Research: The Missing Meso-Level Analysis
Drawing on an analysis of 208 articles, this paper argues that while the fraud literature varies on the diagnosis of fraud, it is rooted in a common narrative as to its nature and causes. Specifically, this paper adopts an investigative approach to understand how fraud is often researched and shapes audit policies and practices. The findings reveal that fraud is generally looked at as an individual and/or organizational phenomenon, thereby allowi…
From IDA to Iiroc: Has self‐regulation in the Canadian investment industry evolved
This article analyzes the enforcement practices of the Investment Industry Regulatory Organization of Canada (IIROC) and compares them with its predecessor, the Investment Dealers Association of Canada (IDA). The study collected data from IIROC's tribunal cases decided between June 2008 and December 2019 and compared them with data on the IDA's enforcement of complaints from 1984 to 2008. The findings reveal no statistically significant differenc…
Using dimensionality reduction to detect financial crime
Purpose This study aims to examine dimensionality reduction techniques – principal component analysis (PCA), linear discriminant analysis (LDA) and t-distributed stochastic neighbor embedding (t-SNE) – and their application in detecting financial crime. The objective is to demonstrate how these methods address feature correlations, reduce data complexity and retain critical fraud indicators in high-dimensional data sets. Design/methodology/approa…
Development of the Meso Perspective of Fraud Conceptualization: A Grounded Theory Approach
The paper studies fraud conceptualization at different levels that motivate criminal behavior. Accounting fraud literature is analyzed using the grounded theory approach to find new themes and inconsistencies concerning fraud conceptualization. According to our analysis, fraud conceptualization in literature is divided into two-tier levels; micro and macro, which include individual and environmental factors. These factors are derived from five we…
Law (5 works) · Political science (5 works) · Business (4 works) · Accounting (3 works) · Corruption and Economic Development (3 works) · Crime, Illicit Activities, and Governance (3 works) · Economics (3 works) · Investment (military (3 works) · Law (3 works) · Law, Economics, and Judicial Systems (3 works)