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Deterring Fraud: The Internal Auditor's Perspective
0 references·16 citing·58 second hopsampled
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  • 2007An Investigation of Fraud in Nonprofit Organizations: Occurrences and Deterrents200 cited
  • 2004Consumer Cheating on Service Guarantees193 cited
  • 2015Challenges to the fraud triangle: Questions on its usefulness142 cited
  • 1999The internal auditor as fraud‐buster85 cited
  • 2015The effect of alternative fraud model use on auditors’ fraud risk judgments83 cited
  • 2014Insights for Research and Practice: What We Learn about Fraud from Other Disciplines70 cited
  • 2015Pathways to accountant fraud: Australian evidence and analysis48 cited
  • 2021Understanding the fraud theories and advancing with integrity model47 cited
  • 1996Accounting students' perceptions of questionable academic practices and factors affecting their propensity to cheat46 cited
  • 2019The effect of ethical corporate culture on anti-fraud strategies in South Korean financial companies: Mediation of whistleblowing and a sectoral comparison approach in depository institutions42 cited
  • 2015Looking Through the Fraud Triangle: A Review and Call for New Directions42 cited
  • 2016A Disposition-Based Fraud Model: Theoretical Integration and Research Agenda40 cited
  • 2019Accounting fraud: A literature review39 cited
  • 2015FRAUD THEORY EVOLUTION AND ITS RELEVANCE TO FRAUD PREVENTION IN THE VILLAGE GOVERNMENT IN INDONESIA*

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35 cited
  • 2010A Framework for Internal Fraud Risk Reduction at IT Integrating Business Processes, The IFR² Framework31 cited
  • 2017EARNINGS FRAUD AND FINANCIAL STABILITY30 cited