contributes to research on the fraud triangle, accounting ethics, and corporate governance …We introduce the concept of fraud morality, validate such conceptualization by prior studies in economics and … criminology as well as by our own independent tests, and explore the relationship of fraud morality with numerous cultural …

Fraud is linked to economic and financial pressures that force people to commit it. Any fraud, regardless of the gender … and age of the fraud perpetrators, inevitably leaves a short-term or long-term negative mark on society's economy. Many … of fraud imply the harmonious and efficient operation of several factors. One of them understands people's attitudes …

fraud have multiplied. This article synthesizes the research undertaken so long in this field, aiming to approach specific …

fraud have multiplied. This article synthesizes the research undertaken so long in this field, aiming to approach specific …

fraud have multiplied. This article synthesizes the research undertaken so long in this field, aiming to approach specific …

gain a better understanding of all forms of fraud. In this paper, we studied the aetiology of fraud proposed by Cressey … (1973) by examining two models that incorporated rationalisation into causal relationships within a fraud commission model … and hence of a fraud risk model. A sample of 122 Indonesian respondents, who had ever encountered any forms of fraud, was …

In this paper, we analyze the importance of internal audit against banking fraud in order to ensure banking stability …, using mathematic approach. We explain the steps involved in setting up an anti-fraud plan. Then, we implement two phases of … this plan, namely the evaluation of the degree of exposure to the risk of fraud in a large private bank in Algeria, and …

The Public Company Accounting Oversight Board (PCAOB) recently suggested that auditors' lack of specific fraud planning … documentation has led auditors to devote insufficient attention to fraud risks in subsequent audit work. Guided by Support Theory …, we experimentally investigate how the specificity of fraud risk documentation during audit planning influences auditors …

that the direct links from opportunity (for fraud), management (organisation) characteristics, and justice avoidance, to … commission of fraud, were not significantly different from zero; although they were so in the case of the perceptions of the 122 … interrogators, fraud prosecutors, and other relevant parties when collaborating to detect, deter, investigate, and prosecute all …