Scholars across management fields have paid increasing attention to the dark side of
interorganizational relationships. We first summarize the concept of the “dark side” and its …

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 uses behavioral theories to develop an ethical decision-making model that
describes how psychological factors affect the development of unethical intentions to commit …

Neutralizations are important explanations for the rise and persistence of deviant behavior.
We can find many different and overlapping techniques of neutralizations in the literature …

We synthesize academic literature related to fraudulent financial reporting with dual
purposes:(1) to better understand the nature and extent of the existing literature on financial …

This article examines how a vision of organizational fraud has been constructed around a
particular technology, the fraud triangle, which was initially developed in the aftermath of the …

Fraud is increasing with frequency and severity. In this paper, I explore the assertion of the
fraud triangle as a useful practitioner framework employed to combat fraud. This paper is …

Purpose–This article aims to review popular frameworks used to examine fraud and
earmarks three areas where there is considerable scope for academic research to guide …

There has been growing scholarly interest in understanding individual-level antecedents of
counterproductive workplace behavior (CWB). While researchers have found a positive …

This study attempts to integrate ethical values into the fraud triangle theory in the context of
Malaysian banking industry. Primary data were collected through the survey of 108 …