Consensus on the role of culture in restraining financial crime: a systematic literature review

DN Maulidiyah - Journal of Financial Crime, 2024 - emerald.com
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 …

Fraudulent financial reporting: an application of fraud diamond to Toshiba's accounting scandal

P Demetriades, S Owusu-Agyei - Journal of Financial Crime, 2022 - emerald.com
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) …

Understanding the fraud theories and advancing with integrity model

S Saluja, A Aggarwal, A Mittal - Journal of Financial Crime, 2021 - emerald.com
Purpose The fraud landscape talks about the existence of fraudulent activities and can be
assessed with the help of fraud literature. Taking this into consideration, this paper …

Fathoming fraud: unveiling theories, investigating pathways and combating fraud

A Mandal - Journal of Financial Crime, 2024 - emerald.com
Purpose Although corporations exert considerable efforts to uphold ethical standards in their
business operations, fraud instances persist as an enduring and formidable challenge within …

Impact of integrity and internal audit transparency on audit quality: the moderating role of blockchain

MR Kabir, FA Sobhani, N Mohamed… - … & Accounting Review …, 2022 - ir.uitm.edu.my
In today's corporate environment, the success of external auditors for producing quality
reports depends on internal audit functions. Hence, ensuring internal audit quality is a must …

Performance management of supply chain sustainability in small and medium-sized enterprises using a combined structural equation modelling and data …

PK Dey, G Yang, C Malesios, D De… - Computational …, 2021 - Springer
Although the contribution of small and medium-sized enterprises (SMEs) to economic
growth is beyond doubt, they collectively affect the environment and society negatively. As …

Strategies to prevent and detect occupational fraud in small retail businesses

MV Davis - 2019 - search.proquest.com
Business owners' lack of strategies to prevent and detect occupational fraud in small retail
businesses in the United States could result in substantial financial losses or insolvency …

[PDF][PDF] Detecting and Preventing Fraud in e-procurement of Public Sector: A Review, Synthesis and Opportunities for Future Research

M Gunasegaran, R Basiruddin… - International Journal of …, 2023 - kwpublications.com
The visibility of fraud losses in the public sector has harmed public service delivery.
Reduced fraud can help the country's infrastructure expand by providing resources for better …

Three corporate control strategies and fraud accounting prevention

R Budiatmaja, Y Ramadhan - Jurnal Akuntansi Multiparadigma, 2022 - jamal.ub.ac.id
THREE CORPORATE CONTROL STRATEGIES AND FRAUD ACCOUNTING PREVENTION |
Budiatmaja | Jurnal Akuntansi Multiparadigma Home About Login Register Search Current …

Good Corporate Governance, Corporate Social Responsibility and Fraud Detection of Financial Statements

W Andayani, M Wuryantoro - … Business Review: Int. J. Prof. Bus …, 2023 - dialnet.unirioja.es
Purpose: The aim of this research is to serve an overview of how corporate social
responsibility (CSR), good corporate governance (GCG), and financial statement fraud …