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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.

In 1988, Donald Cressey published a previously overlooked article. According to Cressey, there was a lack in the agenda of corporate crime research concerning theory and conceptual precision of what exactly the scientific object was and how it could reinforce our understanding of white-collar criminality. Cressey stated the idea that a fictitious person, like a corporation, upon which were bestowed properties such as a will of its own (intentions and motivations) and a consciousness to act morally and ethically have a responsibility to follow the order of law, leads to a fundamental theoretical problem in terms of discovering the causes of crimes committed by such a fictitious person. I follow this line of thought about the arguments made by representatives of corporate crime. Specifically, I follow the concept of “decoupling”, by using various techniques of formal logic. The conclusion is that the concept of corporate crime is a logical contradiction (an eternal false statement), but the research has one analytical point which must be incorporated into the research of white-collar criminality: how structural conditions of a corporation’s policy and strategy “produce” or influence the individuals within the corporation to make decisions.

This paper is a research paper based on the technic of formal logic. The design of this research is sentence and modal logic.

The concept of corporate crime is logically a contradiction. Thereby it has no value in the research agenda of white-collar criminality.

To the best of the author’s knowledge, no one has done a formal logical analysis based on modal logic to investigate the consistence of the concept corporate crime.

In 1988, Donald Cressey published a previously overlooked article. According to Cressey, there was a lack in the agenda of corporate crime research concerning theory and conceptual precision of what exactly the scientific object was and how it could reinforce the understanding of white-collar criminality. Cressey stated the idea that a fictitious person, such as a corporation, upon which were bestowed properties such as a will of its own (intentions and motivations) and a consciousness to act morally and ethically have a responsibility to follow the order of law, leds to a fundamental theoretical problem in terms of discovering the causes of crimes committed by such a fictitious person. I follow this line of thought about the arguments made by representatives of corporate crime. Specifically, I follow the concept of “decoupling,” by using various techniques of formal logic. The conclusion is that the concept of corporate crime is a logical contradiction (an eternal false statement), but the research has one analytical point which must be incorporated into the research of white-collar criminality: how structural conditions of a corporation’s policy and strategy “produce” or influence the individuals within the corporation to make decisions. The aim of the paper is to prove on logical grounds that the direction of research on corporate crime is on the wrong track to find the truth (basic elements and mechanisms) about white-collar crime.

Using formal logic, specifically modal logic.

The concept “corporate crime” is a logical contradiction.

Concerning the conclusion, the implications has to be that corporate crime is a misleading concept in the research agenda of white-collar crime.

The authors have to reconsider the whole research field of corporate crime research.

To best of my knowledge, no one has before done a critic of corporate crime concept by formal logic.

The purpose of this paper is to examine how disclosure of employee issues by a large UK bank may or may not promote transparency and accountability (as assessed by the completeness of the account) toward the employee stakeholder group, and to shed light on the implications of the organisation‐society relationship for employee accountability.

The intrinsic stakeholder framework forms the basis of the qualitative, longitudinal analysis. It is adopted as the moral ground for the provision of a “complete” account of employee issues. In seeking to shed light on the organisation‐society relationship and its implications for reporting on employee issues the authors build a broader theoretical framework incorporating various social and political theories dealing with legitimacy, political economy, and language and rhetoric. Interpretive and critical approaches are employed. The analysis draws on an extensive review of published materials relating to employment in the UK retail banking industry and NatWest in particular, impacts of workplace changes occurring in the banking sector, and to the economic, social and political environment over the period of the study.

The findings indicate that what and how NatWest reported on employee issues was influenced by considerations other than transparency and employee accountability. The analysis highlights the complexity of the role of disclosures in the organisation‐society relationship and consequently the limitations of the use of a single theoretical framework to interpret disclosures.

The longitudinal analysis indicates how reporting practices are issue and context dependent and points to the limitations of theorising in corporate social reporting based on a single time frame and a limited analysis of the reported issues.

In highlighting a lack of accountability to employees, the findings have implications for the development of reporting standards on issues relevant to employees. Over time, it is hoped that development of an employee inclusive reporting framework, along with exposure of the contradictory role that reports may play in promoting accountability, will contribute toward improved employee management practices.

This study contributes to the corporate social reporting literature by extending the analysis beyond the firm focused stakeholder management perspective to considering disclosures from a moral perspective and the extent to which the complex organisation‐society relationship might work against the promotion of transparency and accountability toward stakeholders (specifically employees). In this way, through an in‐depth longitudinal analysis of disclosures from multiple perspectives, the paper contributes to theorising of the role of social disclosure in the organisation‐society relationship.

The Chicago School of Sociology heralded a new age: that of the rise and establishment of sociology as an academic discipline in the US. It also spurred on an intellectual tradition in ethnography that focuses on a wide array of methodological tools and empirical data with a focus on the specificity of place that continues to live on in contemporary urban sociology. Yet, its traditions have also been extensively criticized. Burawoy (2000) is one preeminent scholar, who has denounced the Chicago School as being parochial, ahistorical, and decontextualized from the national and international processes that shape cities. Instead, he calls for a move toward “global ethnography,” one that focuses on “global processes, connections, and imaginations” (Burawoy et al., 2000). Increasingly, US urban sociologists study research sites that are located outside the US and pay attention to how global actors and/or transnational connections influence US dynamics. Given this trend, what, if any lessons can global and urban sociologists take away from the Chicago School? In this chapter, I highlight three such lessons: (1) the global is central to city life; (2) rooting our work in the specificities of place helps extend and build theory; and (3) the School still provides useful conceptual and methodological tools to study the global. In doing so, I argue that scholars should recognize the plurality of approaches to global ethnography and how each approach can further our understanding of how the global shapes social life.

The purpose of this article, which is based on author's study, is to highlight the essential attributes of forensic accountants and to construct the forensic accountant “blueprint” as a reference for forensic accounting education and training.

This study uses primary and secondary data on forensic accounting profession in Indonesia and the USA. Such data were collected by means of literature reviews, in-depth interviews, and a focus group discussion with a number of forensic accounting professionals in Indonesia and the USA.

The author establishes that the “problem-based” nature of forensic accounting requires a unique approach in producing forensic accountants compared to ordinary accountants. The essential attributes that a forensic accountant needs to possess are mentality, method, and experience. “Mentality” consists of elements such as ability to differentiate the right from the wrong, courage to stand up for what is right, ability to withstand pressures from the works, and puzzle solving mindsets. “Methods” refer to the understanding of the fraud investigation process such as fraud detection, evidences, investigation methods, and investigation report. “Experience” as the third attribute is gained primarily through involvement in fraud investigation process in which a forensic accountant utilizes his or her knowledge previously acquired through education and training.

Forensic accounting is a problem oriented skill that may differ across countries. Due to the time and financial resource constraint, this study is limited only on two countries and a small number of respondents. For future study, more countries and respondents should be included in analysis to gain a more complete picture on what constitute a forensic accountant.

The results of this study contribute to the development of human resource in the forensic accounting profession. More specifically, they serve as a reference in the development of curriculum for forensic accounting education and training especially in Indonesia.

This paper sees forensic accountant skill development from the “demand” point of view by highlighting what that the profession expects from a forensic accountant.

Financial transactions fraud (FTF) and financial statements fraud (FSF) grew exponentially during the past decades coupled with complex and sophisticated technological developments. This study aims to investigate the practitioners’ interpretation of fraud with recurring audit issues in the disclaimer audit opinions (DAOs) reports within the Solomon Islands public sector (SIPS).

The empirical study involves qualitative data analysis. The analysis alongside theoretical developments is informed by the “fraud triangle” theory.

The research results revealed the practitioners’ acknowledgement of FSF, FTF and fraud in the SIPS, as generally prevalent and aligned to some components of the fraud triangle theory. This study is sceptic about the good intentions of the International Public-Sector Accounting Standards –Cash-basis framework and favours the Provincial Government Act 1997 and the Public Finance Management Act 2013 requirements. It further suggests that fraud is positively linked to repeated audited report issues and the executive management when DAOs issues appear repeatedly in annual audit reports.

This study contributes to the literature on fraud and attempts to link the interpretation of fraud with recurring audit issues in the DAOs reports in the SIPS. It views fraud awareness and knowledge from the perspective of the audit practitioner. There is an increasing need to understand how fraud knowledge impacts decision making and the actions of auditors and others, an area that is underdeveloped.

The purpose of this paper, which is based on author’s study, is to shed light on the behavioral elements of corruption in particular the decision-making process undertaken by potential offenders to construct a solid basis for effective corruption eradication strategy in Indonesia.

This study examines corruption cases in Indonesia in the past two years which have been investigated by the Indonesian Corruption Eradication Commission as well as relevant literature on corruption to gain a better understanding of corruption offenders’ behavior.

The author establishes that by looking at the behavioral side of corruption we may gain more understanding on potential offenders’ way of thinking as a reference in dealing with corruption. The discussions in this paper suggest that when potential offenders are exposed to pressure/motivation, opportunity and rationalization to commit corruption, they will (consciously or subconsciously) assess all the perceived benefits and costs before deciding to commit (or not to commit) corruption. Understanding the mechanics by which potential offenders decide to engage (or not to engage) in corruption will provide government and decision makers with a solid basis for formulating an effective corruption eradication strategy.

This study utilizes only secondary data sources to build its analysis on the perceived benefits and costs of engaging in corrupt practices. For future studies, primary sources, such as incarcerated corruption offenders, will offer a more accurate view of the actual decision-making process behind corrupt practices.

This paper contributes to the development of effective corruption eradication strategy in Indonesia by introducing the fraud decision scale as a framework by which appropriate measures will be devised so as to yield the intended results.

Instead of taking the more popular legal or political standpoint, this paper takes an unconventional view of assessing corruption problem from the behavioral perspective.

Labor process research has documented a shift in the nature of control – from techniques that aim to limit worker discretion to consent-oriented controls that are believed to generate greater effort by increasing intrinsic rewards or bonding employees to managers and/or the firm. Over the past several decades, however, growing pressure to increase profits has prompted firms to adopt cost-cutting strategies that have eroded job security, relationships with management and commitment to organizational goals. This study investigates how a changing labor process and rising job insecurity shape workers’ orientations toward work, managers and the firm, and in turn influence workplace behavior. Analyses of content-coded data on 212 work groups confirms that discretion-limiting controls (supervision, technology and rules) are associated with more negative orientations and/or reductions in effort (with variations across distinct forms of control), while investment in workers’ human capital (but not involvement of workers in decision-making) has the reverse effect – ­generating more positive orientations toward work, managers and the firm, and (in turn) promoting discretionary work effort and limiting covert effort restriction. Implications of insecurity are more complex. Both layoffs and temporary employment reduce commitment to the organization, but layoffs generate conflict with management without reducing effort, whereas temporary employment limits effort without producing conflict. We illuminate underlying processes with evidence from the qualitative case studies.

The field of behavioral business ethics has come a long way since its inception nearly five decades ago. Pioneered in part in response to a number of high-profile corporate scandals, the early field of business ethics was thought by many to be a fad that would recede along with the salience of the scandals of the day. Yet, this could not have been further from the truth. The need for behavioral business ethics research remains ever-present, as evidenced by the sustained number of scandals and unethical behavior within and by organizations. Moreover, research in this area has burgeoned. In the 1980s, only 54 articles had been published on this topic (Tenbrunsel & Smith-Crowe, 2008); today, a similar search yields over 3,000 “hits.” In light of the area’s growth, we suggest the need to take a look back at the seminal work that sparked social scientific work in the field. In particular, this chapter has two main objectives. First, we provide a review of select foundational work. In so doing, we identify some of the key trends that characterized early knowledge development in the field. Second, we draw on this historical context to consider how past trends relate to current work and speak to future research opportunities.