Demetriades, Polydoros; Owusu-Agyei, Samuel - In: Journal of Financial Crime 29 (2021) 2, pp. 729-763
Purpose: The purpose of this paper is to examine Toshiba’s fraudulent financial reporting in relation to the fraud diamond (pressure, opportunity, rationalisation and capability). Design/methodology/approach: A quantitative empirical research, analysing secondary data from Toshiba’s...