Purpose: This study aims to explore methods that external auditors can use to assess the rationalization of fraud in fraud risk assessment in auditing. Design/methodology/approach: An online questionnaire was used to collect data from 150 Big 4 auditors. Findings: The results reveal a total of...

Purpose This paper aims to systematically review over two decades of academic articles on romance fraud to provide a holistic insight into this crime and identify literature gaps. Design/methodology/approach More than two decades of peer-reviewed academic journal articles from 2000 to 2023 were...

Purpose This paper aims to discuss the impact of fraud on individuals’ wellbeing by drawing on insights from the academic literature. It also highlights literature gaps and suggests new avenues for future research. Design/methodology/approach This paper is based on a comprehensive literature...