Purpose: The purpose of this paper is to provide a warning sign for fraud studies in developing occupational fraud deterrent, and offer possible solution to deal with it. Design/methodology/approach: This study was conducted in one of regencies in Indonesia. The authors interviewed nine top...

Purpose: This paper aims to challenge some of the underlying concepts about causation of fraud and in doing so enriches knowledge and insight into the management of fraud. Design/methodology/approach: This study is a part of fieldwork carried out in Indonesia. Findings: Organisational fraud is...

Purpose: The purpose of this study is to provide theoretical guidance that enables local governments to deal with occupational fraud. Design/methodology/approach: The quantitative approach is used to examine the efficacy of the Committee of Sponsoring Organisations of the Treadway Commission...