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Explains the importance of assessing country risk to lenders and investors, outlines previous research on techniques for doing this and describes a classification method: the multi‐group hierarchical discrimination method (MHD). Applies this to 1978‐1995 data for 143 countries, subdivided into four income groups, and compares the results with those from multiple discriminant, logit and probit analyses using jackknife procedures. Finds MHD more accurate overall and for most income groups except the lower‐middle income economies. Briefly considers other applications for MHD and avenues for further research.

Recently, online learning and online environments have become even more important. Students' engagement, fear of missing out and Internet addiction are seen as interrelated components that affect students' online teaching and learning process. In this context, university students' engagement, fear of missing out and Internet addiction in online environments, the relationship among them and students' demographic characteristics, online environment usage status and Internet usage profiles as their predictors are examined in this study.

This is a relational study and is carried out with 179 university students. Personal information form, student's engagement, fear of missing out and Internet addiction scales were used as data collection tools. Descriptive statistics, t-test, one-way ANOVA, correlation, hierarchical linear multiple regression analysis are used for the analysis.

According to the results, variables related to students' demographic characteristics, online environment usage status and Internet usage profiles together significantly predict the students' engagement, fear of missing out and Internet addiction in online environments. When students think positively about taking courses online, their engagement increases accordingly and their fear of missing out levels decrease. Increase in student's academic achievement leads to decline in Internet addiction.

In practice, examining the related variables about students in terms of engagement to the learning environment, fear of missing out and Internet addiction could bring a new perspective to studies on problematic use of the Internet and technology such as nomophobia and digital distraction. The results of this study reveal how and which components to be focused on for increasing the university students' engagement, reducing Internet addiction and fear of missing out in online learning environments.

The findings of this study provide a versatile perspective with the variables of student participation, fear of missing out, Internet addiction and their predictors in online learning environments, which are becoming widespread and increasingly important today and shed light on future researches.

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.

Having identified the fraud theory developed so far, we provide a theoretical framework for international fraud triangle.

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.

This paper proposes an international fraud triangle model framework.