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Keywords: fraud risk
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Journal Articles
Journal of Forensic Accounting Research (2023) 8 (1): 141–159.
Published: 01 December 2023
... consisting of pressure, opportunity and rationalization to understand fraud risks factors. The fraud diamond extends the fraud triangle to include an additional risk factor, capability ( Wolfe and Hermanson 2004 ). This study uses an experimental task to analyze the effect of individual fraud diamond...
Journal Articles
Journal Articles
Journal of Forensic Accounting Research (2022) 7 (1): 16–29.
Published: 01 December 2022
.... In addition, we argue that assigning equal probabilities to outcomes assumes away the very feature of SOD that decreases fraud risk; namely, SOD adds a point of failure by requiring the fraudster to recruit other employees. We nevertheless show that SOD can increase fraud risk when its implementation requires...
Journal Articles
Journal of Forensic Accounting Research (2020) 5 (1): 52–72.
Published: 01 August 2020
... characteristics are relevant to the occurrence of fraud. In this paper, we use the information provided on the population of NPOs filing an IRS Form 990 to investigate their organizational characteristics, fraud risks, and anti-fraud controls. Incomplete data on NPOs and the fraud these organizations have...
Journal Articles