committed fraud. The vast majority of cases were detected in the execution and completion phases of the audit and resulted in … research attention in areas such as accounting, auditing, internal control, fraud investigation, performance management and … in audit planning. Auditing standards relating to fraud also need to be updated according to the latest developments in …

regarding fraud-related issues to gain a better understanding of corrupt leaders in Indonesia and how to predict their … is because of such a need that pressure/motivation to commit fraud among Indonesian public officials occurred. Society …

audit from an independent accounting firm in early stages of funding led to an opportunity for fraud. Design …/methodology/approach The methodology used is a literature review and analysis of startup valuation combined with the Fraud Triangle Theory …. This paper also provides a discussion of WeWork and Zenefits, both highly visible examples of startup fraud, and explores …

Purpose This paper aims to evaluate the effects of fraud risk elements and integrity on asset misappropriation in the … fraud risk elements and asset misappropriation. Design/methodology/approach Data are gathered from the responses of the … that the existence of fraud risk elements significantly affects the incident of asset misappropriation. An interesting …

and characteristics of one significant corporate fraud in Australia. Design/methodology/approach Data were triangulated … reveal the dynamics of the fraud and the weaknesses in corporate governance. This paper outlines the processes of detection … the future. Research limitation/implications This unique fraud case has facts which are not necessarily typical of fraud …

provides cautionary notes to public policy makers in the UK as the Serious Fraud Office designs alternative prosecution …