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1 – 10 of 992Grace Mui and Jennifer Mailley
– This paper aims to propose the application of the Crime Triangle of Routine Activity Theory to fraud events as a complement to the universally accepted Fraud Triangle.
Abstract
Purpose
This paper aims to propose the application of the Crime Triangle of Routine Activity Theory to fraud events as a complement to the universally accepted Fraud Triangle.
Design/methodology/approach
The application of the Crime Triangle is illustrated using scenarios of asset misappropriations by type of perpetrator: external perpetrator, employee, management and the board and its governing bodies.
Findings
The Crime Triangle complements the Fraud Triangle’s perpetrator-centric focus by examining the environment where fraud occurs and the relevant parties that play their role in preventing fraud or not playing their role, and thus, allowing the occurrence of fraud. Applying both triangles to a fraud event provides a comprehensive view of the fraud event.
Research limitations/implications
The scenarios are limited to asset misappropriations with one perpetrator. Future research can apply both triangles to different types of fraud and cases where perpetrators collude to commit fraud.
Practical implications
This paper maps the Crime Triangle to the Fraud Triangle to provide forensic accounting practitioners and researchers with a comprehensive perspective of a fraud event. This comprehensive perspective of fraud is the starting point to designing fraud risk management strategies that address both the perpetrator and the environment where the fraud event occurs.
Originality/value
This paper is the first to propose the application of the established Crime Triangle environmental criminology theory as a complement to the Fraud Triangle to obtain a comprehensive perspective of a fraud event.
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The purpose of this study is to examine the existing literature on the fraud triangle. The fraud triangle framework, popularized by Donald Cressey and W. Steve Albrecht, has been…
Abstract
Purpose
The purpose of this study is to examine the existing literature on the fraud triangle. The fraud triangle framework, popularized by Donald Cressey and W. Steve Albrecht, has been used to explain financial crimes since the 1940s. The theory includes that workplace financial crime and fraud occurs only when an offender has sufficient opportunity, pressure and rationalization to commit the crime. The fraud triangle has been empirically applied to the array of criminal behaviors and specific financial crimes and offenders internationally to determine if all three elements are necessary for the crimes to occur.
Design/methodology/approach
This systematic review summarized 33 empirical studies that have applied all three components of the fraud triangle to study financially criminal behavior committed by both corporations and individuals. The review included published and non-published papers and manuscripts from a variety of sources internationally.
Findings
Of the 33 studies included, 32 found support for at least one element of the fraud triangle and 27 found support for all three elements. Overall, these studies have shown that the fraud triangle has generally received support across different subjects, industries and countries.
Research limitations/implications
This research only examined papers using the “fraud triangle” term.
Originality/value
This paper systematically reviewed different types of studies internationally, concluding that the fraud triangle is largely valid internationally as an explanation for financial crimes.
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Kelly Amy Hine, Louise E. Porter and Janet Ransley
This paper explores the applicability of environmental theories to understanding patterns of police misconduct. In turn, it aims to offer a method for identifying prevention…
Abstract
Purpose
This paper explores the applicability of environmental theories to understanding patterns of police misconduct. In turn, it aims to offer a method for identifying prevention techniques that can be practically applied by policing agencies.
Design/methodology/approach
The study empirically examined 84 substantiated matters of police misconduct in Queensland, Australia. The matters were content-analysed for elements of the first level of the crime triangle. These elements were then analysed to identify their relationships with the situational precipitators that initiated the misconduct; proactive misconduct and situational misconduct.
Findings
The two types of initiating misconduct had differing relationships with the crime triangle elements. Therefore, specific prevention techniques can be tailored by policing agencies to address and prevent each type of misconduct more successfully. The paper discusses these findings in terms of preventative measures according to the second preventative level of the crime triangle and situational crime prevention techniques.
Originality/value
This paper provides an alternative approach to understanding and preventing police misconduct by exploring the applicability of environmental theories. It finds that environmental theories offer a feasible approach for policing agencies to understand and tailor prevention of police misconduct in their jurisdictions.
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Although corporations exert considerable efforts to uphold ethical standards in their business operations, fraud instances persist as an enduring and formidable challenge within…
Abstract
Purpose
Although corporations exert considerable efforts to uphold ethical standards in their business operations, fraud instances persist as an enduring and formidable challenge within organisations, defying their utmost efforts. The presence of fraud poses a substantial and recurring threat to corporations, leading to significant financial losses on an annual basis. This emphasises the crucial need for a comprehensive understanding of the factors contributing to fraudulent activities and the intricate nature of fraud risk factors inherent in business operations. Therefore, this paper aims to enhance the efficacy of fraud detection and prevention measures through critical analysis and refinement of established fraud theories, drawing upon the existing literature on this subject matter.
Design/methodology/approach
This paper offers a comprehensive qualitative analysis of the existing literature, thoroughly reviewing prominent models that aim to elucidate the underlying motivations behind fraudulent behaviour. Moreover, drawing upon the existing theoretical foundation, this study conceptualises a model that enhances the understanding of the crucial factors contributing to fraudulent behaviour.
Findings
The study presents new theoretical insights concerning the role of personal integrity in fraudulent decision-making, presenting refined interventions that enhance comprehension of the underlying drivers of fraud occurrences and strategies for prevention. Furthermore, the study reveals a comprehensive three-part approach to improving organisational health through strengthening compliance mechanisms and cultivating an ethical-values-based culture.
Originality/value
The study introduces a novel conceptual framework, the personal ethic-based fraud motivation model, which offers a deeper understanding of the factors and conditions influencing individuals’ propensity to engage in fraudulent activities. Furthermore, this study presents a three Cs strategy that effectively delineates the influential forces that drive individuals to surmount fraud risks.
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Balkrushna Potdar, Tony Garry, John Guthrie and Juergen Gnoth
The purpose of this paper is to explore how interactional justice within a retail context may influence employee organizational commitment and how this may evoke guardianship…
Abstract
Purpose
The purpose of this paper is to explore how interactional justice within a retail context may influence employee organizational commitment and how this may evoke guardianship behaviors that manifest in shoplifting prevention.
Design/methodology/approach
This research uses a phenomenological approach conducting semi-structured in-depth interviews with 26 shop-floor employees of two major national supermarket chains in New Zealand.
Findings
The findings suggest that interactional justice in the workplace is important in shaping organizational commitment amongst employees. Additionally, heightened organizational commitment may have a significant effect on employee propensity to engage in shoplifting prevention/guardianship behavior. A conceptual model is developed based on these findings.
Practical implications
Retail managers may promote and exercise interactional justice practices with employees to improve their organizational commitment and consequential shoplifting prevention/guardianship behaviors.
Originality/value
The contribution of this paper is threefold. First, and from a theoretical perspective, it offers both a conceptual foundation and empirical-based evaluation of interactional justice and its effect on organizational commitment and, specifically, on guardianship/shoplifting prevention behaviors. Second, and from a pragmatic perspective, the conceptual model derived from this research may assist retailers in developing interactional justice strategies that encourage organizational commitment of employees that consequently leads to employees’ guardianship/shoplifting prevention behaviors. Finally, it explores significance and role of employee perceptions of interactional justice, employee workplace attachment and organizational commitment within the context of retail crime prevention.
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Anastasia Cheliatsidou, Nikolaos Sariannidis, Alexandros Garefalakis, Jamel Azibi and Paschalis Kagias
Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been…
Abstract
Purpose
Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to the development of severe financial crises. Recurrent financial crimes in both the private and the public sectors remind us that fraud and its negative consequences paralyze economic entities all over the world. Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper aims to examine the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud.
Design/methodology/approach
Having identified the fraud theory developed so far, we provide a theoretical framework for international fraud triangle.
Findings
Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper examines the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud. Drawing on theoretical insights and useful criticism of the fraud triangle, this paper proposes an international fraud triangle model framework to help auditors, managers, regulators and academics in understanding fraud holistically in the private and public sector in a global context. The authors finally provide an overview of fraud in the Greek Context.
Originality/value
This paper proposes an international fraud triangle model framework.
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Keywords
This paper aims to explore the strategy of police harnessing the crime control capacities of third parties and to relate this to problem‐oriented policing.
Abstract
Purpose
This paper aims to explore the strategy of police harnessing the crime control capacities of third parties and to relate this to problem‐oriented policing.
Design/methodology/approach
Harnessing the crime control capacities of third parties requires police to act as effective brokers of public safety by improving the spheres of influence that third parties assert over relevant locations, systems or conditions that facilitate crime. This process is often termed redistribution, leveraging or third‐party policing. Research from the fields of illicit synthetic drug control and regulation is reviewed to highlight a number of key implementation issues.
Findings
The term “harnessing capacity” provides a strong conceptual basis by which to analyse police efforts to facilitate the co‐production of public safety, with terms such as third‐party policing being conceptually imprecise. To effectively engage third parties in crime prevention police need to use a range of compliance‐seeking mechanisms. In harnessing the crime control capacity of third parties police need to consider a range of issues: existing deficits in capacity, competency to act against crime, existing incentives to act, and the costs of co‐production.
Practical implications
Relevant implementation challenges are canvassed, as well as issues relating to third parties bearing the costs in return for co‐producing crime prevention.
Originality/value
The paper further expands theory and practical implications related to police harnessing the crime prevention potential of third parties.
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Petter Gottschalk and Christopher Hamerton
This paper aims to make a contribution to the offender-based perspective when researching white-collar and corporate crime. Previously, the offender-based perspective has…
Abstract
Purpose
This paper aims to make a contribution to the offender-based perspective when researching white-collar and corporate crime. Previously, the offender-based perspective has emphasized general characteristics of actors such as social and occupational status, respectability and power.
Design/methodology/approach
This paper presents categories of offender types in their roles when offending.
Findings
Based on the theory of convenience with 14 convenience propositions along three dimensions, it is possible to identify eight offender categories.
Research limitations/implications
Alternative theories for identification of offender categories might be applied in future research to compare with categories presented in this paper based on convenience theory.
Practical implications
These offender categories are labeled opportunist, illusionist, manipulator, ignorer, defender, reactionist, rescuer and controller.
Social implications
The offender-bases rather than the offence-based perspective is needed to increase law enforcement understanding of white-collar and corporate crime.
Originality/value
When researchers study the extent of seriousness of white-collar and corporate crime in the future, it is suggested that they use such labels to distinguish between serious and less serious offenders.
Details
Keywords
Security concerns.
Details
DOI: 10.1108/OXAN-DB201595
ISSN: 2633-304X
Keywords
Geographic
Topical
Azwan Abdullah, Petter Gottschalk, Chander Mohan Gupta, Maryam Kamaei, William Stadler and Andreea-Luciana Urzică
This study aims to identify perceptions of financial crime among students in six different countries.
Abstract
Purpose
This study aims to identify perceptions of financial crime among students in six different countries.
Design/methodology/approach
Survey research was conducted among students in India, Iran, Malaysia, Norway, Romania and the USA to compare the ranking of perceptions.
Findings
The following three propositions for financial crime had most agreement among respondents: lack of oversight and guardianship, legitimate access to resources and heroic offender status.
Research limitations/implications
Scholars involved in various countries conducted survey research at different points in time with little knowledge of each other’s survey populations and response rates.
Practical implications
Crime convenience and, thus, attractiveness can be addressed by focusing on propositions finding the strongest agreement in the surveys.
Social implications
Agreement and lack of agreement indicate priorities in fighting financial crime.
Originality/value
The diversity of nations involved in survey research makes this study interesting.
Details