In response to calls for more research on how to prevent or detect fraud (ACAP, 2008; AICPA, 2002; Carcello et al., 2008; Wells, 2004), we develop a framework that identifies three psychological pathways to fraud, supported by multiple theories relating to moral intuition and disengagement, rationalization,...

This interdisciplinary review highlights the significant body of work on organizational wrongdoing, on governmental and societal corruption and illegality, and approaches that go beyond the two dominant areas of accounting and audit research on fraud, namely on fraud detection and prevention...

Social enterprise organizations (SEOs) arise from entrepreneurial activities with the aim to achieve social goals. SEOs have been identified as alternative and/or complementary to the actions of governments and international organizations to address poverty and poverty-related social needs....