TY  - JOUR
AB  - Purpose The purpose of this paper discusses literature on organisational fraud in terms of organisational behaviours that lead to fraudulent actions. The discussion includes organisational perspectives and weaknesses that can be obtained from the organisation fraud dimensions of leadership structure, control system and organisational culture.Design/methodology/approach The paper explores theoretical explanations in terms of the causality of organisational fraud by comparing its different levels. The core organisational fraud triangle (Free, Macintosh and Stein, 2007) approach was initially conceptualised on different factors that caused organisational levels of fraud.Findings Different factors, such as the collusion and normalisation of fraud, enabled organisational levels of fraud.Originality/value The paper presents an extension of the original framework.
VL  - 27
IS  - 1
SN  - 1359-0790
DO  - 10.1108/JFC-04-2019-0040
UR  - https://doi.org/10.1108/JFC-04-2019-0040
AU  - Zahari Afzal Izzaz
AU  - Said Jamaliah
AU  - Arshad Roshayani
PY  - 2020
Y1  - 2020/01/01
TI  - Organisational fraud: a discussion on the theoretical perspectives and dimensions
T2  - Journal of Financial Crime
PB  - Emerald Publishing Limited
SP  - 283
EP  - 293
Y2  - 2024/04/19
ER  -