The Effect of Fraud Diamond Capability Measures on Fraud Occurrence
B Arel, MJ Tomas III, L Stark - Journal of Forensic Accounting …, 2023 - publications.aaahq.org
An organization can lose up to 5 percent of its revenue to fraud making the ability to
effectively prevent and detect accounting fraud essential to many stakeholders. Auditors …
effectively prevent and detect accounting fraud essential to many stakeholders. Auditors …
[PDF][PDF] The effect of pressure, opportunity, and rationalisation on asset misappropriation in public organisations: Evidence from emerging markets
Fraud poses a major challenge for various organizations worldwide. Researchers globally
are actively studying this issue because of the increasing number of documented fraud …
are actively studying this issue because of the increasing number of documented fraud …
[PDF][PDF] Think First, Act Later, or Act First, Think Later: Does the Fraud Triangle Hold When Individuals are Impulsive
ASJ Ong - Journal of Forensic and Investigative Accounting, 2022 - nacva.com
The General Theory of Crime (Gottfredson and Hirschi, 1990) states that self-control is an
important element that influences individuals' decision to commit fraud. However, this …
important element that influences individuals' decision to commit fraud. However, this …
[引用][C] A different approach to detecting fraud and corruption: A Venn diagram fraud model
DL Crumbley, DL Ariail - Journal of Forensic and Investigative Accounting, 2020
[引用][C] Exploring Embezzlement by Catholic Priests in the United States: A Content Analysis of Cases Since 1963
RA Warren, TJ Fogarty - Journal of Forensic and Investigative Accounting, 2023