Introduction: Overview of Major Types of Fraud and Corruption

Kratcoski, Peter C.

doi:10.1007/978-3-319-92333-8_1

Cited by 17 publications

(12 citation statements)

References 4 publications

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“…For the respondents who the question was applicable to, most of them (34.2%) said that the forensic accountants were very effective in uncovering fraud or corruption, 17.1% said that they were somewhat effective while just 4.5% said that they were ineffective. This shows that this is similar to Kratcoski (2018) findings, in that the fraud accountants would contribute to businesses development particularly the prevention and detection of fraud and corruption, the restoration of financial stability and the preservation of the organization reputation. Source: Authors' analysis…”

Section: 3the Impact Of Forensic Accountants' Work On Business Develo...supporting

confidence: 87%

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The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia

Alhumoudi,

Alhumoudi

2023

Journal of Forensic Accounting Profession

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The purpose of this study is to investigate the role of forensic accountants in different fraud and corruption cases and its impact on business development. Drawing on the Fraud Triangle Theory by Cressey (1953) and the theoretical concept of capability by Wolfe and Harmanson (2004) this study focuses on the significance of ‘opportunity’, ‘pressure’, ‘rationalization’ and ‘capability’ for forensic accountants in addressing fraud and corruption issues and evaluates the influence of their findings on business development. The study relied on a mixed method design to conduct the research.

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Section: 3the Impact Of Forensic Accountants' Work On Business Develo...supporting

confidence: 87%

“…Fraud and corruption share similarities because they both involve using deceit to gain personal benefits (Kratcoski, 2018). However, corruption has a broader scope since it can facilitate a variety of other crimes, such as fraud.…”

Section: 4different Types Of Economic Crimesmentioning

confidence: 99%

The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia

Alhumoudi,

Alhumoudi

2023

Journal of Forensic Accounting Profession

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“…A common approach references a cluster of types of alleged unethical conduct. For example, Kratcoski (2018) refers to grey corruption in terms of “borderline acts committed by public officials such as acceptance of small gifts or tickets to a sporting event, padding an expense account, influence peddling, or receiving a discount from restaurants” (p. 3). Other common examples include nepotism and cronyism, dishonesty, pork barreling (government spending designed to win votes rather than meet needs on public interest criteria) and conflicts of interest (Prenzler et al , 2018).…”

Section: Resultsmentioning

confidence: 99%

Grey corruption issues in the public sector

Prenzler

2020

JCRPP

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Purpose This paper aims to identify key learnings around the concept of “grey corruption” by systematically reviewing the extant literature. The concept is addressed in terms of areas of alleged misconduct often considered “minor” or “borderline” in relation to “black corruption”. Common examples include favourable treatment of friends and relatives by public officials, receipt of gifts, excessive expenditures and pork barrelling, influence peddling through donations and lies and false promises. The focus of this study is on definitions, extent, public perspectives, explanations and evidence of promising prevention strategies. Design/methodology/approach Relevant sources were sought using systematic keyword searches of major criminological and political databases, a media database and relevant government and non-government websites, up to the end of December 2019. Findings The main findings were that there is no single accepted definition of grey corruption but that the concept remains useful, practice is often extensive, it is generally at odds with public opinion, opportunity is a key factor in its incidence and prevention requires the enactment and enforcement of clear principles. Research limitations/implications Media-reported cases were too numerous to analyse in detail for the present study. Practical implications Efforts to improve integrity in government need to take account of the concept. Rules require clarification and communication. Enforcement needs improvement. More experiments are needed in prevention. Social implications This paper captures a range of integrity issues of importance to the public but often downgraded or dismissed by politicians. Originality/value This paper is unique in reporting the results of a systematic search of the international literature on the topic.

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“…From an ethical point of view, an action can be conditioned by several cultural motives that are acceptable to a certain group of individuals due to deeply held ethical norms (Dion, 2016) or by those who benefit from the action. Kratcoski (2018) defines grey bribery as lying between the extremes of black and white bribery, where a small gift, such as tickets to a show or a sports competition, is offered to slightly influence attitudes. This type of bribe is often associated with nepotism (Prenzler et al, 2018) and is considered the most widespread form of bribery in post-Soviet countries that have started integrating into Western alliances and are being influenced by the high moral standards prevalent in these societies.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

Motives underlying the intentions of youth to get involved in bribery: evidence from Lithuania

Morkūnas,

Janavicius,

Volkov

2023

IJSSP

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PurposeThis paper embarks on revealing the main factors behind the intentions of youth in Lithuania to get involved in bribery.Design/methodology/approachA questionnaire survey of 432 respondents served as a source of primary data. The structural equation modelling – partial least squares techniques was employed as a main research tool.FindingsIt was revealed that youth in Lithuania display a high value congruity with their counterparts in Western Europe and a relatively reluctant to offer bribes. It can be stated that youths’ positive attitude towards some shadow economy activities is a forced response to government failures, rather than an intrinsic motivation created by cultural legacy or psychological issues.Originality/valueIt is one of the first scientific attempt to investigate reasons behind the formation of the positive attitude towards bribery and intentions to get involved in bribery among the youth.

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Introduction: Overview of Major Types of Fraud and Corruption

Cited by 17 publications

References 4 publications

The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia

The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia

Grey corruption issues in the public sector

Motives underlying the intentions of youth to get involved in bribery: evidence from Lithuania

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