Purpose This paper aims to discuss the factors that cause individuals to commit fraud,
especially in the public procurement context. All this time, an empirical review of public …

This article is a systematic review of work in the computing education literature on
plagiarism. The goal of the review is to summarize the main results found in the literature …

In present day Indonesia, cases of frauds are rarely covered by the media. Even though
some fraud might not be material enough to be detected, the motivation for conducting fraud …

Purpose The purpose of this paper is to examine Toshiba's fraudulent financial reporting in
relation to the fraud diamond (pressure, opportunity, rationalisation and capability) …

This work empirically tests the concept of the 'whistleblowing triangle,'which is modeled on
the three factors encapsulated by the fraud triangle (pressure or financial incentives …

Defenders of the fraud triangle have risen to the challenges of the many criticisms of the
fraud triangle, mostly by ignoring them. Criticisms notwithstanding, the fraud triangle has …

Purpose This paper aims to investigate the prevalence of asset misappropriation at the
workplace and examines the dominant factors that influence individuals to misappropriate …

Various organizational factors reported in the hitherto literature affect individual (mis)
behaviour within a company. In this paper, we conduct a literature review thereof, and …

Abstract The Queering Accounting Manifesto draws on the queer revolution, which began in
the aftermath of the 1969 Stonewall Riots, to declare the following statements: We denounce …

Over the past two decades, the world has witnessed some of the worst corporate accounting
fraud incidents, starting with notable cases like Enron and Arthur Andersen in 2001, and …