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Exploring a New Element of Fraud: A Study on Selected Financial Accounting Fraud Cases in the World
4 references·7 citing·35 second hop
Exploring a New Element of Fraud: A Study on Selected Financial Accounting Fraud Cases in the World (2012)Exploring a New Element of Fraud: A Study…Accounting Information System (2006)Accounting Information SystemThe Fraud Diamond: Considering the Four Elements of Fraud (2004)The Fraud Diamond: Considerin…Core Concepts of Information Technology Auditing (2003)Core Concepts of Information …Auditing and Assurance Services (2001)Auditing and Assurance Servic…The international fraud triangle (2021)The international fraud trian…Revisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform (2021)Revisiting the Accounting Fra…Integrating Ethical Values into Fraud Triangle Theory in Assessing Employee Fraud: Evidence from the Malaysian Banking Industry (2020)Integrating Ethical Values in…Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory (2020)Determinants of management fr…Integrating Religiosity into Fraud Triangle Theory: Empirical Findings from Enforcement Officers (2019)Integrating Religiosity into …Financial Statement Fraud: Perspective of the Pentagon Fraud Model in Indonesia (2018)Financial Statement Fraud: Pe…Forensic Accounting and Fraud Risk Factors: The Influence of Fraud Diamond Theory (2015)Forensic Accounting and Fraud…Information Systems Control and Audit (1998)Forensic accounting and fraud investigation for non-experts (2007)Fraud Auditing and Forensic Accounting (2010)Impact of Fraud Risk Assessment on Good Corporate Governance: Case of Public Listed Companies in Oman (2020)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Detection of Earnings Manipulation (1999)Audit Committee Characteristics and Restatements (2004)Financial Statement Fraud Risk Factors of Fraud Triangle: Evidence From Indonesia (2020)Predicting financial reports fraud by machine learning: the proxy of auditor opinions (2025)Defining management accounting constructs: A methodological note on the risks of conceptual misspecification (2006)An empirical comparison of the efficacy of covariance-based and variance-based SEM (2009)Academic Fraud in Online System during the COVID-19 Pandemic: Evidence from Lampung - Indonesia (2021)Effect of organizational learning and effectiveness on the operations, employees productivity and management performance (2021)Taking Stock of Policies, Regulations, and Initiatives That Leverage Technology to Build Trust: Lessons from Ghana’s Financial Sector (2022)White-Collar Criminality (1940)The causes of corruption: a cross-national study (2000)Entrepreneurial orientation and small business performance: a configurational approach (2004)Social Change and Crime Rate Trends: A Routine Activity Approach (1979)Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally (1988)Social Change and Crime Rate Trends: A Routine Activity Approach (1979) (2010)Fraud Behavior in Perspective Human Resource Development (2023)Corporate Ethical Values and Organizational Commitment in Marketing (1989)Ethical leadership at work questionnaire (ELW): Development and validation of a multidimensional measure (2011)Sarbanes—Oxley and Enterprise Security: IT Governance — What It Takes to Get the Job Done (2005)What ERP systems can tell us about Sarbanes‐Oxley (2005)Implementing a Required Ethics Class for Students in Accounting: The Texas Experience (2008)How Divergent Are Pedagogical Views toward the Fraud/forensic Accounting Curriculum? (2009)Factors associated with IT audits by the internal audit function (2010)Internal information technology audit process quality: Theory development using structured group processes (2013)The Evolution of Fraud Theory (2012)The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals (2013)Advancing theory of fraud: the S.C.O.R.E. model (2019)Information System and Firms’ Performance: The Case of Malaysian Small Medium Enterprises (2010)Usefulness of Accounting Information System in Emerging Economy: Empirical Evidence of Iran (2010)The Usefulness of an Accounting Information System for Effective Organizational Performance (2012)
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References

  • 2004The Fraud Diamond: Considering the Four Elements of Fraud1,056 cited
  • 2006Accounting Information System418 cited
  • 2003Core Concepts of Information Technology Auditing68 cited
  • 2001Auditing and Assurance Services54 cited

Cited by

  • 2020Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory73 cited
  • 2021The international fraud triangle42 cited
  • 2018Financial Statement Fraud: Perspective of the Pentagon Fraud Model in Indonesia33 cited
  • 2015Forensic Accounting and Fraud Risk Factors: The Influence of Fraud Diamond Theory21 cited
  • 2020Integrating Ethical Values into Fraud Triangle Theory in Assessing Employee Fraud: Evidence from the Malaysian Banking Industry20 cited
  • 2019Integrating Religiosity into Fraud Triangle Theory: Empirical Findings from Enforcement Officers17 cited
  • 2021Revisiting the Accounting Fraud Components: A Bottom-Up Approach Using the Twitter Platform14 cited

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