Search Results - subject:"Fraud Triangle"

Broadening the fraud triangle : instrumental climate and fraud

Murphy, Pamela R.; Free, Clinton - In: Behavioral research in accounting 28 (2016) 1, pp. 41-56

Persistent link: https://www.econbiz.de/10011450304

Does the external monitoring effect of financial analysts deter corporate fraud in China?

Chen, Jiandong; Cumming, Douglas J.; Hou, Wenxuan; Lee, … - In: Journal of business ethics : JOBE 134 (2016) 4, pp. 727-742

Persistent link: https://www.econbiz.de/10011485818

Modeling accountant whistleblowing intentions : applying the theory of planned behavior and the fraud triangle

Brown, J. Owen; Hays, Jerry; Stuebs, Martin T. - In: Accounting and the public interest 16 (2016) 1, pp. 28-56

Persistent link: https://www.econbiz.de/10011688175

Fraud in sustainability departments? An exploratory study

Stich, Maria - In: Journal of business ethics : JOBE 138 (2016) 3, pp. 477-492

Persistent link: https://www.econbiz.de/10011585581

A conceptual study on Islamic corporate governance model in curtailing bank’s fraud

Ali Danladi Yusuf; Ahmad, Umar; Bin Ahmad Razimi, … - In: International journal of economics, finance and … 4 (2016) 6, pp. 357-361

Persistent link: https://www.econbiz.de/10011657992

A tale of two triangles: comparing the Fraud Triangle with criminology’s Crime Triangle

Mui, Grace; Mailley, Jennifer - In: Accounting Research Journal 28 (2015) 1, pp. 45-58

as a complement to the universally accepted Fraud Triangle. Design/methodology/approach – The application of the Crime …, management and the board and its governing bodies. Findings – The Crime Triangle complements the Fraud Triangle’s perpetrator … to commit fraud. Practical implications – This paper maps the Crime Triangle to the Fraud Triangle to provide forensic …

Persistent link: https://www.econbiz.de/10014676914

Trust, but verify: fraud in small businesses

Kramer, Bonita - In: Journal of Small Business and Enterprise Development 22 (2015) 1, pp. 4-20

Purpose – The purpose of this paper is to raise awareness about internal fraud in small businesses among small business owners, managers, and consultants. Design/methodology/approach – Recent statistics from international fraud surveys are presented, and the theory of why people commit fraud...

Persistent link: https://www.econbiz.de/10014903914

Looking through the fraud triangle: a review and call for new directions

Free, Clinton - In: Meditari Accountancy Research 23 (2015) 2, pp. 175-196

development of the dominant framework in accounting and fraud examination, the fraud triangle. From this review, specific avenues …

Persistent link: https://www.econbiz.de/10014936960

Trust, but verify : fraud in small businesses

Kramer, Bonita - In: Journal of small business and enterprise development 22 (2015) 1, pp. 4-20

Persistent link: https://www.econbiz.de/10011289371

Factors influencing auditors' self-perceived ability to assess fraud risk

Gullkvist, Benita; Jokipii, Annukka - In: Nordic journal of business : NJB 64 (2015) 1, pp. 40-63

Persistent link: https://www.econbiz.de/10011491162