Applying Evidence-Based Profiling to Disaggregated Fraud Offenders

Kapardis, Andreas; Krambia‐Kapardis, Maria

doi:10.1007/978-3-319-32419-7_13

Cited by 4 publications

(3 citation statements)

References 54 publications

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“…According to Tuanakotta (2010), the pressure or incentive perceived by the perpetrator of fraud viewed as a non-shareable financial need or non-shareable problems. According to Kapardis & Krambia-Kapardis, (2016); Milyutina, (2013); Sitorus & Scott, (2009), pressure usually arises from a critical need or greed in a person who commits fraud. Sometimes it is more related to psychological satisfaction, which proves that one can beat the system.…”

Section: Introductionmentioning

confidence: 99%

The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud

Iswati

Nindito

Zakaria

2017

jda

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This research is carried out to prove factors of tendency of accounting fraud in companies empirically. Variable used in predicting the tendency of accounting fraud is profitability level, capital turnover, financial leverage, assets composition, and firm size tendency of accounting fraud. The population is companies registered in Indonesia Stock Exchange that are suspected to fraud the accounting during observation year 2013 2015. Samples are taken by using purposive sampling, there are 12 companies are proven to be done fraud accounting and 12 companies are not. Data is analysed by using logistic regression analysis and Hosmer and Lemeshow test to measure the model. The result shows that capital turnover and assets composition has significant influence on tendency of accounting fraud. Besides, profitability, financial leverage, and firm size has insignificant influence on tendency of accounting fraud variable. This research concluded that capital turnover and assets composition can be used as predictor of tendency of accounting fraud in a company.

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Section: Introductionmentioning

confidence: 99%

The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud

Iswati

Nindito

Zakaria

2017

jda

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“…Interestingly though Sutherland’s concept never achieved the centrality in criminological research he proposed. Concerning the heterogeneity of economic criminals, Kapardis and Krambia-Kapardis (2016, p. 288) found that “the idea of generating one profile that would apply to all fraud offenders has been proven unrealistic and nonfeasible in view of the heterogeneity of frauds and fraud offenders”. Criminological studies continued to be dominated by a focus on common and street crime but ignoring the criminal careers of white-collar criminals (Weisburd and Waring, 2001) and assuming that white-collar criminals are repeat offenders (Weisburd et al , 1993).…”

Section: Recasting the Concept Of The Economic Criminalmentioning

confidence: 99%

Editorial

Krambia‐Kapardis

2022

JFC

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Recasting the concept of the economic criminal Throughout human history there have been both stereotypes of "the criminal" and, as Miethe (1987) reminds us, of the offender-victim relationship. Thus, fear of crime has tended to be fear of strangers where normally the criminal was a male. Furthermore, as Gabor (1994) documented in his interesting book titled Everybody Does It!, the general public has stereotypes of different categories of criminals with armed robbers, for example, being perceived as having a "tough face" (Macrae, 1989). The same cannot, however, be said about economic criminals, i.e. those offenders who perpetrate financial crime or illegal acts aimed at obtaining a financial or professional advantage with economic gain being the main aim, of course.The very concept of the "criminal" was undoubtedly recast by Edwin Sutherland when on the 27th of December in 1939 he addressed the American Sociological Association and introduced the term "white-collar crime" (WCC). The concept of WCC challenged both conventional theories of crime and stereotypes of criminals as basically being a low working-class tough male, socially disadvantaged, from a broken home and a neighbourhood in decay. That very same stereotype had been encouraged by sociological (Thrasher, 1927) and criminological (Shaw, 1929) studies that focused attention on social disorganisation, poverty and crime; and had been popularised in films.

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“…The depression severely affected people who were already in debt and marginal in the society (Mein-Smith, 2012). By bringing the contextual stories of the past, the paper illustrates that not all frauds were the crime of choice, and though the context might be different from the present, it is possible that fraud can also be a crime of survival (Kohler-Hausmann, 2007).…”

Section: Introductionmentioning

confidence: 99%

Unemployment and fraud during the Great Depression in New Zealand

Othman

Ameer

2020

JFC

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Purpose This paper aims to provide a historical understanding of the unemployment context experienced by the New Zealand population during the Great Depression, which might have caused people to commit financial crimes, such as fraud, to survive. Design/methodology/approach The main source of information is narratives from newspaper articles published by 42 newspapers from 1931 to 1950 that explore New Zealanders’ experiences during declined economic conditions. Findings During the period studied, New Zealanders suffered because of various challenges, mainly unemployment. The government’s response was criticised by the people who used the newspapers as a medium to unleash their frustration about the fairness of unemployment relief for the unemployed and taxation of those who were employed. Some people who struggled in between jobs, as well as some who found themselves being disadvantaged, turned to deviant behaviour such as fraud. The fraudsters might be thought of as the victims of the day, committing a crime of survival, not a crime of choice. Research limitations/implications This research promotes more historical studies to enrich fraud-auditing literature. The lack of detailed information reported in the newspapers during this period limits making specific links to individual circumstances. Originality/value Fraudsters have always been perceived as responsible for their destinies, but a wider social and political context is rarely examined in fraud cases. The period chosen for this paper represents the extreme condition in which the elements of motive, opportunity and rationalisation are all interwoven into one.

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Applying Evidence-Based Profiling to Disaggregated Fraud Offenders

Cited by 4 publications

References 54 publications

The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud

The Effect of Internal Financial Indicators on the Tendency of Accounting Fraud

Editorial

Unemployment and fraud during the Great Depression in New Zealand

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