Understanding fraud in the accounting environment

Abstract

Looks at fraud and crime in the accounting world. States that beside the conflict approach there are also the ecological theory, cultural transmission theory, and anomie (normlessness or lack of regulation), which can explain deviant behaviour. Gives a framework for fraud in accounting, listing the six points where corporate fraud, white‐collar crime, fraudulent financial reporting and audit failures most often occur. Conclusions given are that greater concern is being shown for business ethics — particularly in the USA.

Citation

Riahi‐Belkauoi, A. and Picur, R.D. (2000), "Understanding fraud in the accounting environment", Managerial Finance, Vol. 26 No. 11, pp. 33-41. https://doi.org/10.1108/03074350010766972