Accounting fraud and many other forms of fraud and corruption are occurring around the globe. Alternative strategies that are based on sound research-based findings from different situations are needed if there is to be a systematic reduction in the occurrence of these forms of fraud. This...

A series of multi-group assessments of the structural model produced evidence that collusion was perceived as being the highest risk factor of all. The results for the 122 non-auditor respondents, drawn from the justice institutions, indicated that the direct links from opportunity (for fraud),...

Accounting fraud and many other forms of fraud and corruption are occurring around the globe. Alternative strategies that are based on sound research-based findings from different situations are needed if there is to be a systematic reduction in the occurrence of these forms of fraud. This...

This paper outlines the reasons for and the proposed method to be used in an examination of the antecedents affecting e-loyalty, since loyalty has been identified as being a critical aspect in online retailing (J. Kim, Jin, & Swinder, 2009; Park & Kim, 2003). The relationships between e-Service...

Several previous studies have pointed out the need for the use of a more robust statistical methodology in order to gain a better understanding of all forms of fraud. In this paper, we studied the aetiology of fraud proposed by Cressey (1973) by examining two models that incorporated...

Local government bureaucrats are endowed with a major responsibility of serving a public to whom they are not directly answerable and of advising the representatives of the electorate. The elected representatives are the persons who are answerable to the electorate; however the bureaucrats who...