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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...
Persistent link: https://www.econbiz.de/10009475299
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),...
Persistent link: https://www.econbiz.de/10013138089
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...
Persistent link: https://www.econbiz.de/10013139323
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...
Persistent link: https://www.econbiz.de/10013068998
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...
Persistent link: https://www.econbiz.de/10012758188
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...
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