Purpose: This study aims to examine the effects of fraud triangle (pressure, opportunity and rationalization) on individual fraudulent behavior in Indonesian public procurement. Empirical research in this area is relatively sparse. Design/methodology/approach: Data were collected using...

Purpose: This paper aims to discuss the factors that cause individuals to commit fraud, especially in the public procurement context. All this time, an empirical review of public procurement fraud has only focused on the macro and micro level, as well as its losses on the country's economy....

Purpose: This study aimed to examine and explain the role of knowledge sharing in shaping innovation culture to improve business performance and build sustainable competitive advantage. Most empirical research tended to be conducted in large companies, and there are limited studies on this...

Purpose: The study aims to examine the influence of auditor personal factors, such as goal orientation, self-efficacy and professional commitment to auditor’s responsibility to detect the fraudulent, particularly in small accounting firms. Design/methodology/approach: The authors surveyed 86...