Fraud entails deception in order to obtain illegal gains; thus, it is mainly evidenced within
financial institutions and is a matter of general interest. The problem is particularly complex …

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) …

Purpose Fraud omnipresent in the media, the corporate world and the academic literature
has attracted a great deal of research interest. Fraud and its various types and forms have …

Purpose The study aims to explore specific motivations, rationalizations and opportunities
that are involved in the occurrences of both employee and management fraud in the context …

Prior research supports the view that South African Small, Medium and Micro Enterprises
(SMMEs) add significant socio-economic value to the national economy. Unfortunately …

Recent fraud cases in Malaysia have become the most serious issue that is related to
companies or the public sector. In a company, asset misappropriation has become a major …

Purpose The purpose of this paper is to study comparatively motivations for committing fraud
in financial statements in two emerging markets including Iran and Iraq …

The main objective of this study is to determine auditors' perceptionz towards risk of fraud in
Malaysia. Specifically, it seeks to investigate the auditors' perception towards being …

Globally, companies often face occupational fraud, which is considered the most damaging
type of fraud for businesses, accounting for five percent of their annual income losses each …

The perceptions of South African Small, Medium and Micro Enterprise Management on
occupational fraud risk, economic sustainabili Page 1 29 The perceptions of South African Small …