This paper examines how and why employees used online computer access to commit fraud
in New Zealand small businesses. Drawing on data from 18 court documents between 2006 …

The chapter aims to analyse the effects of the main economic and financial crimes on
countries' economies and social inequality/poverty. Economic development and social …

Penelitian ini bertujuan untuk menguji pengaruh atribut dewan direksi, yaitu ukuran,
keberagaman gender, independensi, dan narsisme terhadap indikasi kecurangan laporan …

Scop-Frauda financiară, considerată un act ilegal şi voit care vizează obţinerea de beneficii
financiare în detrimentul altor persoane, a devenit recent o ameninţare larg răspândită în …

This study examines the prediction of fraudulent financial reporting by using fraud hexagon
theory with six elements (pressure, opportunity, rationalization, capability, arrogance and …

Sažetak Profil počinitelja prijevara sličan je poštenim pojedincima. Često su to osobe u koje
nitko ne bi posumnjao jer imaju dobru reputaciju i povjerenje svojih kolega. Stoga, nije …