This study explores the operational mechanisms of brand communication and relationship management within Vietnam's small and medium-sized restaurant sector. Focusing on "A Seafood Restaurant" in Lao Cai Province, Vietnam, as a single case study, the research collected qualitative data through semi-structured interviews based on the "5E stakeholder framework" (owner, managers, head chef, experts, and customers). The researchers conducted thematic analysis and a triangulation test. The findings reveal a dynamic, three-stage cyclical process: in the "information exposure and initial awareness" stage, customers primarily establish initial trust and purchase motivation through word-of-mouth recommendations and social media, although current social media management tends to rely on passive exposure; in the "consumption process and trust accumulation" stage, on-site "customer interaction" (such as guidance during ordering and attentive service) and "relationship management" (such as promptly addressing negative feedback and improving processes) are critical to solidifying brand loyalty; finally, in the "relationship deepening and cyclical diffusion" stage, a positive physical dining experience translates into positive electronic word-of-mouth (eWOM), driving secondary dissemination. The study's conclusions align with the "communication-based relationship model," confirming that managing small and medium-sized restaurant brands involves more than one-way promotion; rather, it relies on the interplay between interactions at physical touchpoints and relationship repair mechanisms. Based on these findings, the study offers practical recommendations for local restaurant operators regarding brand communication and customer retention.

This study examined the role of forensic accounting techniques in fraud detection and prevention in Deposit Money Banks (DMBs) in Nigeria. A quantitative research design was adopted, and primary data were collected through structured questionnaires administered to 120 respondents drawn from accounting, auditing, finance, and internal control units of selected banks. The data were analyzed using descriptive statistics and regression analysis to test the formulated hypotheses. The regression results revealed that forensic accounting techniques have a significant positive effect on fraud detection and prevention in Deposit Money Banks in Nigeria. Specifically, forensic accounting techniques significantly influenced fraud detection (β = 0.72, p = 0.000) and fraud prevention (p = 0.001). The model further showed a strong explanatory power with an R² value of 0.66, indicating that 66% of the variation in fraud detection and prevention was explained by forensic accounting techniques. Additional findings indicated significant relationships between forensic accounting techniques and internal control systems as well as overall fraud management (p < 0.05). The study revealed that forensic accounting techniques enhance transparency, accountability, and fraud control in Deposit Money Banks in Nigeria.