Purpose No country is free from financial crime issues. Therefore, this paper aims to
discover how to control financial crime from the perspective of national culture …

Purpose This paper aims to explore the contributions that public sector audit through reforms
can make in dealing with the issues of occupational fraud in Ghana. Design/methodology …

Purpose This paper systematically reviewed research on accounting fraud in the non-profit
organisation (NPO) sector during 2004–2024 to identify gaps in theory and practice with the …

This study investigates factors driving occupational fraud in the Maldivian public sector, from
the perspective of external auditors. Using survey data from 59 auditors associated with the …

External Factors: Legal Framework and the Business Environment | SpringerLink Skip to main
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Results: The results of this research show that the cultural characteristics of power distance
have a significant and positive relationship with financial crimes. Also, individualism and …

Community action agencies serve low-income individuals, families, and communities.
Community action agencies may be at risk of fraud if they do not have board members with …

A lack of effective fund reconciliation strategies to improve financial accountability can
negatively impact nonprofit organizations (NPOs). The financial managers of NPO museums …

Employee intent to commit fraud and embezzlement costs has the potential for adverse
business outcomes. Nonprofit leaders are concerned with employee fraud and …

Due to constrained resources and limited expertise, small businesses frequently encounter
significant challenges in implementing adequate preventive and detective controls against …