Crime of misappropriation of assets in the business context : a systematic review
| Year of publication: |
2025
|
|---|---|
| Authors: | Jimenez Serrano, Jorge ; Delgado Rodríguez, María Jesús ; Rodríguez, Isabel ; López Pérez, Rafael Manuel |
| Published in: |
Accounting research journal. - Bingley : Emerald, ISSN 1839-5465, ZDB-ID 2457099-0. - Vol. 38.2025, 1, p. 122-140
|
| Subject: | Assets misappropriation | Cash theft | Diamond theory | Employee theft | Fraud | Fraud triangle theory | Fraudulent disbursements | GONE theory | Theft of assets | Betrug | Kriminalität | Crime | Wirtschaftskriminalität | Economic crime | Bilanzdelikt | Accounting fraud |
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