External auditors are often not positioned to detect and report the occurrence of employee fraud. Internal auditors, however, can be an entity’s main line of defence against fraud. In this article, the authors identify: the fraud risks and signals that internal auditors should recognize, the...

Purpose: Most people are probably aware of malware, but they may not be aware of malware in what may be its most dangerous form, i.e. causing physical harm, even death, to individuals. This paper aims to document how software can cause malicious harm to individuals by attacking modern systems...

Purpose: The purpose of this paper is to examine whistleblowing behavior in the accounting community (students and professionals) in an emerging economy – India. Design/methodology/approach: Using a case-based approach, data were collected from 263 accounting students and 268 accounting...

Purpose: The purpose of this study is to examine and provide additional insights into Nigerian 419 scams. Such scams may also be referred to as advance fee frauds. This study not only provides a historical perspective as to why these scams continue to remain popular and successful but also...

Purpose: In this study, the authors examine the issue of corruption in the government institutions of developing countries. Additionally, this study aims to answer the following research question: How do developing countries implement and enforce these anti-corruption policies? Specifically,...

Purpose: The purpose of this paper is to examine factors motivating an individual to report a whistleblowing scenario to various stakeholders within a company. This paper examines how four factors (country of origin and the espoused national cultures of masculinity, collectivism and uncertainty...