Purpose – This paper sets out to discuss white‐collar crime and fraud in China and to draw implications for Western businesses wishing to enter the Chinese market. Design/methodology/approach – The paper provides examples of recent frauds committed in China and also provides a brief review...

Purpose: The purpose of this paper is to examine factors motivating an individual to report a whistleblowing scenario to various stakeholders within a company. This paper examines how four factors (country of origin and the espoused national cultures of masculinity, collectivism and uncertainty...

Purpose: Most people are probably aware of malware, but they may not be aware of malware in what may be its most dangerous form, i.e. causing physical harm, even death, to individuals. This paper aims to document how software can cause malicious harm to individuals by attacking modern systems...

Purpose: The purpose of this study is to examine and provide additional insights into Nigerian 419 scams. Such scams may also be referred to as advance fee frauds. This study not only provides a historical perspective as to why these scams continue to remain popular and successful but also...

Purpose: In this study, the authors examine the issue of corruption in the government institutions of developing countries. Additionally, this study aims to answer the following research question: How do developing countries implement and enforce these anti-corruption policies? Specifically,...

Purpose: The purpose of this paper is to examine whistleblowing behavior in the accounting community (students and professionals) in an emerging economy – India. Design/methodology/approach: Using a case-based approach, data were collected from 263 accounting students and 268 accounting...

Purpose – One of the key components to fraud prevention is strong internal controls. However, the greatest threat to an organization's information security is the manipulation of employees who are too often the victims of ploys and techniques used by slick con men known as social engineers....

On every engagement, auditors are required to obtain a sufficient understanding of the internal control structure to plan the audit and determine the nature, timing and extent of audit tests. The evaluation of control weaknesses is important for error and fraud detection and for the avoidance of...

Despite attempts to close the expectation gap, researchers in the USA and other countries continue to demonstrate the existence of differences between auditors’ beliefs about their responsibilities and the public’s understanding of the audit function. This study considers how ambiguous...

Purpose – To describe and discuss historical, current and possible future auditing standards and related issues in Poland so that investors, auditors and others are aware of the specific needs and limitations facing the country. Design/methodology/approach – The accounting and auditing...