A Risk-Based Input–Process–Output Framework for Financial Statement Fraud Detection: Integrating Financial Red Flags, Governance Controls and Forensic Analytics
Authors: Dr Hemalatha T M, Ms B. Praveena
Abstract: Financial statement fraud can impair investor confidence, distort capital allocation and weaken the credibility of corporate reporting. Existing detection approaches use financial-ratio screens, fraud-risk theories, governance indicators and increasingly sophisticated analytical models, but these approaches are often applied separately. This paper develops a risk-based Input–Process–Output (IPO) framework that connects observable financial and governance signals to a structured review process and measurable investigation outcomes. The proposed framework treats financial pressure, unusual accounting movements, control weaknesses and governance signals as inputs; analytical screening, corroboration, professional scepticism and escalation as processes; and prioritised risk alerts, documented evidence and improved monitoring as outputs. A transparent illustrative logistic model is specified to demonstrate how risk indicators could be combined without presenting simulated values as empirical evidence. The paper synthesises established work on earnings manipulation, fraud-risk assessment and fraud-detection model design. It argues that ratio-based scores should be used as screening indicators rather than proof of fraud, and that model performance must be validated against independently established outcomes, class imbalance and sector-specific conditions. The contribution is a practical, auditable framework for connecting detection signals to investigation decisions while preserving human oversight. The paper is conceptual and does not claim original empirical validation.
Beyond Wages: A Multidimensional Assessment of Job Satisfaction Among Migrant Workers in Industrial Coimbatore
Authors: Associate Professor Dr V.T Dhanaraj, Ms Thilagavathi M, Natheera N
Abstract: Job satisfaction among migrant workers is shaped by more than the amount of wages received. Employment security, fair treatment, recognition, work–life balance, workload, occupational safety, relationships at work and access to employer support may combine to influence workers’ evaluations of their jobs. This paper develops a higher-level analytical interpretation of the supplied chapter, “Job Satisfaction among Migrant Workers in Coimbatore District,” and organises its reported evidence into a multidimensional framework. The source chapter reports questionnaire-based evidence from 286 migrant workers, a Kaiser–Meyer–Olkin value of 0.870, a significant Bartlett’s test (χ² = 2550.781, df = 190, p < .001), and five extracted components accounting for 68.076% of the variance. Its rotated component matrix indicates that recognition and appreciation, relationships with colleagues, work–life balance and job motivation load on the first component, while fair treatment, job stability, facilities, training and growth opportunities load on the second. The paper synthesises these source-reported results, identifies methodological and policy implications, and proposes a more rigorous future research design. No new respondent-level data or statistical tests are claimed. The analysis highlights the need to interpret factor loadings alongside measurement validity, sampling limitations and migrant workers’ distinct employment conditions.
An Empirical Study of Consumer Preference and Satisfaction towards Nike Products in Coimbatore City
Authors: Mr Harsheek R, Godwin S, Assistant Professor Ms C K Sruthi
Abstract: This study explores consumer satisfaction towards Nike products with specific reference to Coimbatore City. With the rising popularity of global brands in Indian markets, understanding consumer perceptions is essential for sustaining brand loyalty and enhancing customer experience. The research focuses on key factors influencing satisfaction, including product quality, pricing, availability, brand image, and post-purchase services. A structured questionnaire was used to collect primary data from 120 respondents across various demographics in Coimbatore. The findings indicate that consumers generally have a positive perception of Nike products, especially in terms of quality and brand prestige. However, some concerns were noted regarding pricing and limited product availability in local outlets. The study highlights the importance of aligning global brand strategies with local consumer expectations. The insights gained can help Nike and similar brands improve their regional marketing strategies and enhance customer satisfaction levels in tiertwo cities like Coimbatore.
From Green Digital Engagement to Sustainable Purchase Intention: The Roles of Eco-Claim Transparency, Mobile Experience and Consumer Competencies in India
Authors: Assistant Professor Remeeja Behum J, Mr Sabarish R, Nithish kumar. K
Abstract: Green e-commerce offers consumers access to products promoted through environmental benefits, sustainability labels and responsible-brand narratives. Yet online shoppers often find it difficult to verify environmental claims before purchasing, while digital engagement may reflect browsing or sharing rather than a genuine intention to buy. This paper proposes an integrated model for examining sustainable online shopping intention among Indian consumers. The framework considers green perceived value, eco-brand credibility, mobile shopping experience and platform sustainability features as antecedents of digital engagement and online shopping intention. Digital engagement is positioned as a mediating mechanism, while digital literacy and environmental knowledge are proposed as moderators of the engagement–intention relationship. The model draws on the Stimulus–Organism–Response perspective, the Theory of Planned Behavior, technology acceptance research and the Elaboration Likelihood Model. A quantitative survey and partial least squares structural equation modeling (PLS-SEM) are proposed. The paper provides hypotheses, suggested measurement items and analysis tables with interpretation guidance. Since no original respondent dataset was provided, empirical coefficients and significance results are deliberately left blank rather than invented. The framework offers a testable approach to understanding how consumers’ evaluations of green value and digital experiences may shape sustainable purchasing intentions in India.
Reverse Logistics Service Quality and Repurchase Intention Among Generation Z Online Shoppers in Coimbatore, India: The Mediating Roles of Customer Satisfaction and Trust
Authors: Assistant Professor Ms M. Nathaabinaya, Thiyagan. S, Parimala Devi. M, Ayisha J
Abstract: Online retailing has made product-return services an important part of the customer experience, yet research on post-purchase logistics often gives greater attention to operational efficiency than to consumers’ future purchasing decisions. This study proposes a context-specific framework for examining whether reverse logistics service quality influences repurchase intention among Generation Z online shoppers in Coimbatore, Tamil Nadu, India. The framework considers seven service dimensions—information quality, communication quality, timeliness, compensation, empathy, convenience and return policy—and positions customer satisfaction and customer trust as explanatory mechanisms linking return experiences to repurchase intention. A quantitative, cross-sectional survey design is proposed, using a five-point Likert questionnaire administered to Generation Z consumers who have previously requested or completed an online product return. Partial least squares structural equation modelling (PLS-SEM) is proposed for assessing measurement quality, direct paths and indirect effects. To illustrate the reporting format, simulated tables are included; they suggest how results could be interpreted if the hypothesized patterns were supported, but they are not evidence about consumers in Coimbatore. The proposed study may contribute a regional perspective to e-commerce service-quality research and offer practical guidance for platforms seeking to improve return processing, fair compensation, customer support and consumer retention.
Cryptocurrency Adoption and Its Impact on the Traditional Banking System in India
Authors: Assistant Professor Ms Ramya B, Mr Balaji M, Sanjana S
Abstract: A major innovation in the global financial system, cryptocurrency is posing a threat to the established banking system. Due to the development of fintech platforms, digital awareness, and technological advancements, the use of cryptocurrencies like Ethereum and Bitcoin has grown significantly in India. This study looks at bitcoin adoption and how it affects India's conventional banking sector. It focuses on the ways in which cryptocurrencies affect banking services such financial intermediation, payments, remittances, and client trust. The study's foundation is secondary data gathered from government publications, Reserve Bank of India bulletins, and academic journals. Trends and implications are assessed using descriptive analysis. The results suggest that while cryptocurrencies encourage banks to innovate through digital banking and blockchain adoption, they also present challenges to traditional banks by decreasing transaction reliance. The study comes to the conclusion that risk management and sustainable financial development depend on a balanced regulatory environment.
Digital Supply Chain Integration and Operational Resilience in Indian E-Commerce Msmes: An Analytical Framework
Authors: Assistant Professor Ms V Varsha, Ms. A Dharshana, Madhu Varshini S
Abstract: Digital commerce has expanded market access for micro, small and medium-sized enterprises (MSMEs), but operational disruptions, inconsistent inventory visibility, fragmented logistics information and limited coordination continue to affect order fulfilment. Building on the structure of the supplied reference paper—which combines a defined operational problem, process modelling, comparative indicators and table-based interpretation—this manuscript proposes an analytical framework for examining how digital supply chain integration is associated with operational resilience among Indian e-commerce MSMEs. The framework treats information sharing, logistics coordination and digital inventory visibility as explanatory capabilities, with operational resilience reflected through fulfilment reliability, recovery speed and service continuity. A transparent quantitative design is proposed using a firm-level survey and, where available, operational records. To demonstrate how the analysis should be reported, the manuscript includes clearly labelled illustrative tables; these figures are simulated for presentation and are not empirical findings. The paper contributes a context-specific model and a replicable analysis plan that can be tested with verified field data.
Consumer Perception and Preference Towards Green Marketing on Select Consumer Durables with Special Reference to Coimbatore City
Authors: Ms, P Keerthana, Kanika S, Assistant Professor Ms. C K Sruthi
Abstract: In recent years, environmental sustainability has become a significant concern for both consumers and businesses. Green marketing has emerged as an important strategy for promoting environmentally friendly products and encouraging sustainable consumption. This study examines consumer perception and preference towards green marketing practices in the purchase of select consumer durables with special reference to Coimbatore City. The primary objective of the study is to analyze the level of awareness, perception, and purchasing preference of consumers regarding green marketing initiatives related to consumer durable products such as refrigerators, washing machines, air conditioners, and televisions. The research also attempts to identify the factors influencing consumer attitudes toward eco- friendly products and the role of green marketing in shaping their buying decisions. The study is based on primary data collected from consumers in Coimbatore City through a structured questionnaire. Secondary data were obtained from journals, books, and online sources. Statistical tools such as percentage analysis, mean analysis, and chi-square tests were used to interpret the data. The findings of the study indicate that consumers are increasingly aware of environmental issues and show a positive attitude toward green marketing practices. However, factors such as price, product quality, brand reputation, and availability significantly influence their purchasing decisions. The study concludes that effective green marketing strategies can enhance consumer trust and encourage the adoption of eco-friendly consumer durables, thereby contributing to environmental sustainability.
Beyond Individual Hardship: A Multidimensional Framework for Understanding Migrant Worker Vulnerability in Industrial Cities
Authors: Assistant Professor Ms. Sruthi C K, Mr. Sanjay R, Hirosan V
Abstract: Migrant-worker vulnerability is often discussed through isolated problems such as low wages, occupational hazards or social exclusion. Such a fragmented view may obscure how employment practices, institutional encounters, language barriers and social support deficits accumulate in the lives of workers. This paper develops a multidimensional analytical framework from the reported factor-analysis results in the supplied study of migrant workers in Coimbatore District. The source study reports interviews with 600 workers and a seven-component solution accounting for 72.420% of total variance. The largest component explains 32.407% and includes exclusion or avoidance by local residents, an unfavourable work environment, excessive working hours and limited care or assistance. Other components group low wages and health concerns; job hazards and negative treatment; financial and workplace inequities; employee misconduct and language barriers; hostility and limited support; and relative occupational risk and isolation. Rather than treating these reported components as causal mechanisms, the paper interprets them as a preliminary map of correlated vulnerabilities and proposes a rights-based, multilevel research agenda. The manuscript includes source-derived analysis tables, a methodological appraisal, propositions for future testing and an actionable framework for employer and policy evaluation. It does not claim new primary data or independent statistical estimation. For a journal submission, the framework must be strengthened through verified literature, transparent measurement and, ideally, an independently collected or reanalysed dataset.
Digital Hr Practices, Workplace Support and Employee Retention in Private Sector Banks: A Proposed Empirical Framework
Authors: Assistant Professor Remeeja Behum J, Sanjana S, Nandhini N
Abstract: Employee retention remains an important human-resource concern in private sector banking, where service expectations, technology-enabled workflows, performance targets and customer-facing responsibilities can place sustained demands on employees. Building on the factor-analysis approach used in the supplied reference article, this paper develops a proposed empirical framework to examine how digital HR practices, workplace support, managerial fairness, career development and grievance systems may relate to employees’ intention to remain with a bank. The paper uses a focused review of the supplied article and its cited literature to define constructs, research questions and a replicable analysis plan. The reference study reported five retention dimensions and a cumulative explained variance of 67.50% among 454 employees in selected private banks in Madurai; these are reported as findings of that source, not as results of the present proposed study. No new survey data were supplied for this paper, so no original statistical estimates, respondent percentages, factor loadings or hypothesis-test results are claimed. The paper provides analysis tables for construct operationalisation, evidence synthesis, proposed hypotheses and a statistical reporting template. It offers a transparent foundation for a future field study, preferably with a new sample of private-bank employees in Coimbatore or another clearly specified location.