References

• 1973Free Competition and the Optimal Amount of Fraud3,943 cited
• 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
• 2000Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms1,185 cited
• 1940White-Collar Criminality1,114 cited
• 2004The Fraud Diamond: Considering the Four Elements of Fraud1,056 cited
• 1985Toward an integrative framework of organizational control675 cited
• 2012The Evolution of Fraud Theory547 cited
• 2019Advancing theory of fraud: the S.C.O.R.E. model395 cited
• 2002Detecting false financial statements using published data: some evidence from Greece372 cited
• 2009Using Nonfinancial Measures to Assess Fraud Risk328 cited
• 2004Defining, Measuring, and Comparing Organisational Cultures278 cited
• 2010Corporate Fraud and Managers’ Behavior: Evidence from the Press272 cited
• 2012A Synthesis of Fraud-Related Research265 cited
• 2005Unethical and Fraudulent Financial Reporting: Applying the Theory of Planned Behavior255 cited
• 2005Business as usual: The acceptance and perpetuation of corruption in organizations