LOGIN TO YOUR ACCOUNT

Username
Password
Remember Me
Or use your Academic/Social account:

CREATE AN ACCOUNT

Or use your Academic/Social account:

Congratulations!

You have just completed your registration at OpenAire.

Before you can login to the site, you will need to activate your account. An e-mail will be sent to you with the proper instructions.

Important!

Please note that this site is currently undergoing Beta testing.
Any new content you create is not guaranteed to be present to the final version of the site upon release.

Thank you for your patience,
OpenAire Dev Team.

Close This Message

CREATE AN ACCOUNT

Name:
Username:
Password:
Verify Password:
E-mail:
Verify E-mail:
*All Fields Are Required.
Please Verify You Are Human:
fbtwitterlinkedinvimeoflicker grey 14rssslideshare1
Lokanan, Mark (2015)
Publisher: Elsevier
Languages: English
Types: Article
Subjects: N400, N300

Classified by OpenAIRE into

ACM Ref: ComputingMilieux_COMPUTERSANDSOCIETY, ComputingMilieux_LEGALASPECTSOFCOMPUTING, ComputingMethodologies_PATTERNRECOGNITION
Fraud is increasing with frequency and severity. In this paper, I explore the assertion of the fraud triangle as a useful practitioner framework employed to combat fraud. This paper is anchored through Fairclough's critical discourse theory, and is supported with evidence from three accounting fraud cases. The findings indicate that the Association of Certified Fraud Examiner's (ACFE) perpetuates a discourse that presents a restricted version of fraud. Fraud is a multifaceted phenomenon, whose contextual factors may not fit into a particular framework. Consequently, the fraud triangle should not be seen as a sufficiently reliable model for antifraud professionals.
  • The results below are discovered through our pilot algorithms. Let us know how we are doing!

    • Albrecht, W. S. (2003). Fraud Examination. Ohio: Thompson- SouthWestern.
    • Albrecht, W., Howe, K., & Romney, M. (1984). Deterring Fraud: The Internal Auditor's Perspective. FLA: IIA Research Foundation.
    • Albrecht, W. S., & Albrecht, C. O. (2004). Fraud examination and prevention. Ohio: Thompson- SouthWestern.
    • Albrecht, W. S., Albrecht, C. C., & Albrecht, C. O. (2004). Fraud and corporate executives: Agency, Stewardship and Broken Trust. Journal of Forensic Accounting, 5, 109- 130.
    • Albrecht, C., Turnbull, C., Zhang, Y., & Skousen, C. J. (2010). The relationship between South Korean chaebols and fraud. Management Research Review, 33(3), 257-268.
    • Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2012). Fraud Examination (4th Ed). Ohio: South Western Cengage Learning.
    • Alleyne, P., & Howard, M. (2005). An exploratory study of auditors' responsibility for fraud detection in Barbados. Managerial Auditing Journal, 20(3), 284-303.
    • Bandler, J., & Zimmerman, A. (2005). A Wal-Mart Legend's Trail of Deceit. The Wall Street Journal. Available from: http://online.wsj.com/news/articles/SB111291400324201359 Accessed 16.10.13.
    • Bartlett, N., Endo, R., Tonkin, E., & Williams, A. (2004). Audit planning for the detection of fraud. In R. Johnson (Ed.), Readings in Auditing (pp.58-70), Milton: Wiley & Sons.
    • Barbaro, M. (2005). Coughlin Says Cash Helped Wal-Mart: Ousted Executive Cites Expense of Anti-Union Activity. Washington Post. Available from: http://www.washingtonpost.com/wp-dyn/articles/A38810-2005Apr8.html Accessed 16.19.13.
    • Baucus, M. S. (1994). Pressure, opportunity and predisposition: A multivariate model of corporate illegality. Journal of Management, 20(4), 699-721.
    • Brazel, J., Jones, K., & Zimbelman, M. F. (2009). Using nonfinancial measures to assess fraud risk. Journal of Accounting Research, 47, 1135-1166.
    • Benson, M. L., and Simpson, S. S. (2009). White-collar crime: An opportunity perspective. New York: Routledge.
    • Berger, R. J. (2011). White-collar crime. The abuse of corporate and government power. Colorado: Lynne Rienner Publishers.
    • Braithwaite, J. (1985). White-collar crime. Annual Review of Sociology, 11, 1-25.
    • Braithwaite, J. (2005). Markets in vice, markets in virtue. Oxford: Oxford University Press.
    • Braithwaite, J. (2013). Flipping markets to virtue with qui tam and restorative justice. AccountingOrganization, and Society, 38(6-7): 458-468.
    • Braithwaite, J., & B. Fisse. (1987). Self Regulation and the Control of Corporate Crime, in Shearing, C., Stenning, P. (Eds). Private Policing (pp. 221-246). Beverly Hills: Sage
    • Brennan, N. M., & McGrath, M. (2007). Financial statement fraud: Some lessons from US and European case studies. Australian Accounting Review, 17(2), 49-61.
    • Brody, R. G., Melendy, S. R., & Perri, F. S. (2012). Commentary from the American Accounting Association's 2011 annual meeting panel on emerging issues in fraud research. Accounting Horizons, 26(3), 513-531.
    • Brytting, T., Minogue, R., and Morino, V. (2011). The Anatomy of Fraud and Corruption: Organizational Causes and Remedies, Surrey: Gower Publishing.
    • Buckhoff, T. A. (2001). Employee fraud: Perpetrators and their motivations. CPA Journal, 71(11), 72-73.
    • Chartered Institute of Management Accountants (CIMA) (2008). Fraud risk management: A guide to good practice. London: CIMA.
    • Chouliaraki, L., & Fairclough, N. (2010). Critical Discourse Analysis in Organizational Studies: Towards an Integrationist Methodology. Journal of Management Studies, 47(6): 1213-1218.
    • Choo, F., & Tan, K. (2007). An “American Dream” theory of corporate executive Fraud. Accounting Forum, 31(2), 203-215.
    • Clikeman, P. M. (2009). Called to account: Fourteen financial frauds that shaped the American accounting profession. New York: Routledge.
    • Cohen, J., Ding, Y., Lesage, C., & Stolowy, H. (2010). Corporate fraud and managers' behavior: Evidence from the press. Journal of Business Ethics, 95, 271-315.
    • Coleman, J. W. (1985). The criminal elite. The sociology of white-collar crime (3rd Ed). New York: St. Martin's Press.
    • Coleman, J.W. (1987). Toward an Integrated Theory of White-Collar Crime, American Journal of Sociology, 93, 406-439.
    • Colvin, M., Cullen, F., and Ven, T. (2002). Coercion, social support, and crime: An emerging theoretical consensus. Criminology, 40, 19-42.
    • Cooper, D., and Morgan, W. (2008). Case study research in accounting. Accounting Horizons, 22 (2), 159-178.
    • Cooper, D., Dacin., T., & Palmer, D. (2013). Fraud in accounting, organizations and society: Extending the boundaries of research. Accounting, Organization, and Society, 38, (6-7):440-457.
    • Davis, J.L., & Pesch, H.L. (2013). Fraud dynamics and controls in organizations. Accounting, Organization and Society, 38(6-7): 469-483.
    • Dedoulis, E. (2006). The Code of Ethics and the development of the auditing profession in Greece, the period 1992-2002. Accounting Forum, 30(2), 155-178.
    • Dellaportas, S. (2013). Conversations with inmate accountants: Motivation, opportunity and the fraud triangle. Accounting Forum, 37, (1), 29-39.
    • Dorminey, J. W., Fleming, A. S., Kranacher, M.J., & Riley, R. A. Jr., (2010). Beyond the fraud triangle. CPA Journal, 80(7), 16-23.
    • Dorminey, J, Fleming, A., Kranacher, M., Riley, R. (2012). The Evolution of Fraud Theory. Issues in Accounting Education, 7(2): 555-579.
    • Donegan, J. J., & Ganon, M. W. (2008). Strain, differential association, and coercion: Insights from the criminology literature on causes of accountant's misconduct. Advances in Public Interest Accounting, 8, 1-20.
    • Dorn, N. (2010). The Governance of Securities: Ponzi Finance, Regulatory Convergence, Credit Crunch. British Journal of Criminology. 50 (1): 23-45. doi: 10.1093/bjc/azp062
    • Duffield, G., & Grabosky, P. (2001, March). The psychology of fraud: Trends and issues in crime and criminal justice. No. 19. Canberra: Australian Institute of Criminology.
    • Everett, J., Neu, D., and Rahaman, A. (2007). Accounting and the global fight against corruption.” Accounting, Organizations and Society, 32( 6), 513-542.
    • Hussein, L. (2008). 9-11 Response(s): Three Arab-American groups respond discursively to the attacks of September 11, 2001. In R. Dolón J. Todolí (Eds). Analyzing Identities in Discourse. Philadelphia: John Benjamins.
    • Moult, J. (2009). KPMG accountancy chief fiddled £545,000 to pay for his new wife's £15,000-a-month luxury tastes. In Mail Online. Available from: http://www.dailymail.co.uk/news/article-1208975/KPMG-director-stole-500-000- expense-claim-scam-fund-wifes-lavish-lifestyle.html Accessed 11.14.13.
    • Murdock, H. (2008). The three dimensions of fraud. Internal Auditor, 65(4), 81-83.
    • Murphy P. (2012). Attitude, Machiavellianism and the rationalization of misreporting. Accounting, Organizations and Society, 37 (5), 242-259.
    • Murphy, P., & Dacin, T. (2011). Psychological pathways to fraud: Understanding and preventing fraud in organizations. Journal of Business Ethics, 101(4), 601-618.
    • Neu, D., Everett, J., & Rahaman, A. (2013). Internal Auditing and Corruption within Government: The Case of the Canadian Sponsorship Program. Contemporary Accounting Research, 30(3), 1223-1250.
    • Neu, D., Everett, J., Rahaman, A., & Martinez, D. (2013). Accounting and networks of Corruption. Accounting, Organization and Society, 38(6-7), 505-524.
    • Ng, J. (2009). Hong Kong Police Raid Ernst & Young. In Wall Street Journal. Available from: http://online.wsj.com/news/articles/SB125428991663651923 Accessed 10.17.13.
    • Strand Norman, C., Rose, A. M., & Rose, J. M. (2010). Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk. Accounting, Organizations and Society, 35(5), 546-557.
    • O'Connell, B. (2007). Enron. Con: “He that filches from me my good name …makes me poor indeed”. Critical Perspectives on Accounting, 15, (6-7), 733-749.
    • Pfeifer, S., Hamilton, W., & Chang, A. (2013). Federal prosecutors charge ex-KPMG auditor Scott London. LA Times. Available from: http://articles.latimes.com/2013/apr/11/business/la-fi-mo-charges-scott-londonkpmg-20130411Accessed 09.02.13.
  • No related research data.
  • No similar publications.

Share - Bookmark

Cite this article