Perceptions on the Causes of Individual and Fraudulent Co-offending: Views of Forensic Accountants

Akkeren, Jeanette Van; Buckby, Sherrena

doi:10.1007/s10551-015-2881-0

Cited by 57 publications

(50 citation statements)

References 44 publications

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“…It is also very diverse on whether the actions are done individually or as a whole organisation. Individual factors are mostly explained by the fraud triangle theory, where personal motivations are often their common factors in committing these actions of fraud (Davis & Pesch, 2013;Free, 2015;Free et al, 2007;Spira & Page, 2003;Van Akkeren & Buckby, 2015). Highlighted international cases showcased leadership as a common factor that leads toward these actions of fraud (Engelbrecht, Heine, & Mahembe, 2017).…”

Section: Resultsmentioning

confidence: 99%

Fraud Development and Linkages With Corruption Occurrences

Zahari

Arshad

2020

JGI

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This paper presents a review of the literature on connecting the relevance of fraud theory towards current and past cases that have already occurred globally. The local focus is towards the Malaysian public sector in terms of the harm that it has towards economic losses that are incurred when there are any actions of fraud. The discussion is through analysing different and varying definitions of fraud by various organisations and people. Discussion crosses throughout various perceptions of authors from different backgrounds such as accountancy, management, economics, psychology, financial crime and others. This paper first outlines the current fraud issues before relating these actions with fraud theories. These actions of fraud can be through collusion or allowed behaviours within each of the organisation. Although there are certain mechanisms in place such as internal control systems, these actions of fraud are still occurring in the current society. Findings indicate that fraud is a diverse and broad subject matter, it is always evolving and is an exciting field of research as more organisations or individuals will commit fraudulent actions although there are control mechanisms in place.

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Section: Resultsmentioning

confidence: 99%

Fraud Development and Linkages With Corruption Occurrences

Zahari

Arshad

2020

JGI

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“…This is further drilled down towards whole of the organization (Brennan & McGrath, 2007;Patelli & Pedrini, 2015). This tone at the top develops the organizational culture towards fraud prevention or fraud enabler as SM's actions and mindsets for fraud can encourage similar actions by others within organization (Akkeren & Buckby, 2017;Weber, 2010;Bruisnsma & Wemmenhove 2009;Brennan & McGrath 2007;Mohd-Sanusi et al, 2015).…”

Section: Senior Managementmentioning

confidence: 99%

Impact of Fraud Preventive Measures on Good Corporate Governance

Rehman

Hashim

2020

JCGR

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This study seeks to understand the impact of fraud preventive measures on good corporate governance within Omani public listed companies. Fraud preventive measures are considered as fraud risk assessment and preventive role of forensic accounting. This study also proposed that preventive role of forensic accounting mediates the relationship between fraud risk assessment and good corporate governance. Unit of analysis is public listed companies in Oman. This study utilized census sampling with quantitative cross sectional study. PLS-SEM was employed for the data and result analysis. Results suggest that, fraud risk assessment does not have significant impact on good corporate governance; whereas, preventive role of forensic accounting has significant impact on good corporate governance and it is also mediating between fraud risk assessment and good corporate governance. This study can assist regulators and policy makers towards inclusion of forensic accounting as permanent and compulsory component of the codes of corporate governance. Moreover, it is highly recommended for organizations to have in-house antifraud activity which can support and enhance good corporate governance. This study identifies forensic accounting as in-house preventive measure activity which can be available within an organization and working as governance management. This preventive role of forensic accounting is not explored before especially in the Omani market.

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“…Van Akkeren and Buckby, 2017 [21] A qualitative study is carried out, using the perceptions and experiences of forensic accountants, to determine the accounting fraud carried out by individuals and groups.…”

Section: Author/year Main Contributionmentioning

confidence: 99%

“…The study of accounting fraud, using the Fraud Triangle tool, has been enriched and combined with contributions from other disciplines, such as ethics, morals and values [123,126], criminology, psychology and sociology [21,130], or combined with other frameworks such as the Crime Triangle (Mui and Mailley) [136].…”

Section: The Fraud Trianglementioning

confidence: 99%

Research Topics in Accounting Fraud in the 21st Century: A State of the Art

2019

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Companies play a role in society that clearly goes beyond mere economic interest. Their contribution to social development and to the sustainability of the territory where they are located seems unquestionable. However, after the great financial scandals of companies such as ENRON, WorldCom or AHOLD, interest groups require accurate and transparent financial information. The development of more demanding financial reporting standards seems, however, not to have been up to scratch, since accounting fraud continues to be detected all over the world. The search, therefore, for possible causes that may induce companies to act unethically was the main motivation behind this research. To do this, a review of the literature in high-impact journals that has dealt with accounting fraud, covering the main lines of research, was carried out. The findings of the literature review highlight the importance of responsible corporate governance and good accounting practices, as well as the importance of certain psychological characteristics of managers and employees as enhancers of the lack of ethics. It is clear that the social cost of accounting fraud should be minimized, and governments should develop specific policies that combine responsible corporate governance in companies with the sustainability of their environment.

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Perceptions on the Causes of Individual and Fraudulent Co-offending: Views of Forensic Accountants

Cited by 57 publications

References 44 publications

Fraud Development and Linkages With Corruption Occurrences

Fraud Development and Linkages With Corruption Occurrences

Impact of Fraud Preventive Measures on Good Corporate Governance

Research Topics in Accounting Fraud in the 21st Century: A State of the Art

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