Purpose This study aims to examine the relationship between selfishness, moral justification
and intention to fraud among accounting certified professionals. It focuses on the role of …

This study aims to examine the role of corporate governance mechanisms in detecting
fraudulent financial reporting (FFR) based on the fraud heptagon model. Quantitative …

The objective of this paper is to examine asset misappropriation fraud during the COVID-19
pandemic. The study examines the impact of four elements of fraud risk factors and Islamic …

The financial statements that accurately represent the financial performance of an entity in a
relevant and reliable manner are crucial for economic decision-makers. Therefore, financial …

This paper attempts to examine the impact of human governance on the complex
relationship between Dark Triad traits (narcissism, Machiavellianism, and psychopathy) and …

Purpose: To examine what recent output is associated with a study on personality traits in
the policing context. Design/methodology/approach: Employing the Preferred Reporting …

The purpose of this study is to examine the effect of auditing variability proxied by fraud
diamond, auditor experience and due professional care on employee fraud tendency in …

This study aims to analyze the impact of knowledge of Blockchain on the ability to detect
fraud, with technology readiness serving as an intervening variable. The research employs a …

Purposes-This study aims to investigate the problem solved and resolved by accountants in
the country of Indonesia with various educational backgrounds, the scope of business, and …

In democratic societies with criminal justice, a suspected individual is considered innocent
until proven guilty beyond any reasonable and sensible doubt. Yet the media and the public …