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Article
Publication date: 29 February 2024

Ach Maulidi

This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent…

Abstract

Purpose

This study aims to observe people’s decisions to commit fraud. This study is important in the current time because it provides insights into the development of fraudulent intentions within individuals.

Design/methodology/approach

The information used in this study is derived from semi-structured interviews, conducted with 16 high-ranking officials who are employed in Indonesian local government positions.

Findings

The study does not have strong evidence to support prior studies assuming that situational factors or social enablers have direct effects on fraud intentions. As suggested, individual factors which are related to moral reasoning (moral judgment and rationalisation) emerge as a consequence of social enablers. The significant role of that moral reasoning is to rationalise any fraud attempt as permissible conduct. As such, when an individual is capable of legitimising his/her fraud attempt into appropriate self-judgement, s/he is more likely to engage in fraudulent behaviours.

Practical implications

This study offers practical prescriptions in guiding the management to develop strategies to curb fraudulent behaviours. The study suggests that moral cognitive reasoning is found to be a parameter of whether fraud is an acceptable option or not. So, an understanding of observers’ moral reasoning is helpful in predicting the likelihood of fraud within an organisation or in detecting it.

Originality/value

This study provides a different perspective on the psychological pathway to fraud. It becomes a complement work for the fraud triangle to explain fraudulent behaviours. Specifically, it provides crucial insights into the underlying motivations that lead individuals to accept invitations to engage in fraudulent activities.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 5 March 2024

Maria Ilieva

This study aims to build on the well-documented case of the Olympus scandal to dissect how social networks and corporate culture enabled corporate elites to commit fraud across…

Abstract

Purpose

This study aims to build on the well-documented case of the Olympus scandal to dissect how social networks and corporate culture enabled corporate elites to commit fraud across multiple generations of leaders.

Design/methodology/approach

A flexible pattern matching approach was used to identify matches and mismatches between behavioural theory in corporate governance and the patterns observed in data from diverse sources.

Findings

The study applies the behavioural theory of corporate governance from different perspectives. Social networks and relationships were essential for the execution of the fraud and keeping it secret. The group of corporate elites actively created opportunities for committing misappropriation. This research presents individuals committing embezzlement because the opportunity already exists, and they can enrich themselves. The group of insiders who committed the fraud elaborated the rationalizations to others and asked outside associates to help rationalise the activities, while usually individuals provide rationalizations to themselves only.

Practical implications

The social processes among actors described in this case can inform the design of mechanisms to detect these behaviours in similar contexts.

Originality/value

This study provides both perspectives on the fraud scandal: the one of the whistle-blowers, and the opposing side of the transgressors and their associates. The extant case studies on Olympus presented the timeframe of the scandal right after the exposure. The current study dissects the events during the fraud execution and presents the case in a neutral or a negative light.

Details

Critical Perspectives on International Business, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1742-2043

Keywords

Article
Publication date: 19 October 2023

Hashem Alshurafat, Mohannad Obeid Al Shbail, Allam Hamdan, Ahmad Al-Dmour and Waed Ensour

This study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory…

Abstract

Purpose

This study aims to explore the factors that contribute to student academic dishonesty through an examination of the misuse of AI language models. Using the fraud triangle theory, which posits that opportunity, rationalization and pressure are key factors for fraudulent behavior, this study investigates how these elements interact and contribute to academic dishonesty among students.

Design/methodology/approach

In this study, data on how accounting students used ChatGPT to cheat was acquired from 279 accounting students in Jordanian public universities over the course of two months, from January 2023 to March 2023, through previously tested and validated questionnaires. The main tool for gathering data was a questionnaire distributed online using Microsoft Forms.

Findings

The results show that all of the fraud triangle factors are significant determinants of student academic dishonesty and student misuse of ChatGPT. The findings of this research can be used to guide the development of technology-based preventative measures.

Originality/value

This study provides valuable insights into the motivations and factors that drive students to engage in academic dishonesty and sheds light on the broader issue of technology-assisted academic dishonesty and its impact on the educational system. This study’s contribution is significant, as it sheds light on a pressing issue in education and provides valuable information for educators and policymakers to address the problem and improve academic standards.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 14 September 2023

Abinash Mandal and Amilan S.

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.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 1 February 2024

Innocent Chigozie Osuizugbo, Fidelis Okechukwu Ezeokoli, Kevin Chuks Okolie and Aduragbemi Deborah Olojo

The application of good buildability practices is vital for improving the performance of projects and businesses in the construction sector. Despite the plethora of research into…

Abstract

Purpose

The application of good buildability practices is vital for improving the performance of projects and businesses in the construction sector. Despite the plethora of research into buildability in construction in the previous years, there is little information concerning how buildability practice can be successfully implemented. This paper aims to develop a conceptual framework that explains how buildability practice can be implemented successfully in the construction industry.

Design/methodology/approach

The paper uses an integrative literature review method to synthesise literature from different domains to describe various themes by which buildability assessment can be successfully implemented in the construction industry.

Findings

The findings of the review of literature conceptualised a buildability implementation framework at four principal themes: buildability attributes for improving the practice of construction management, factors supporting the implementation of buildability assessment, measures for improving the buildability of building designs and factors impeding the implementation of buildability assessment.

Originality/value

The outcome of this study contributes to knowledge in three different ways. First, the framework emerging from this study provides guidance to stakeholders on strategies for the successful implementation of buildability. Second, the information gathered in this study is useful for the development of buildability assessment tool. Finally, the framework has a potential of improving the practice of embedding buildability into designs. The detailed descriptions of the relevant variables at each principal theme advance the understanding of buildability in the construction industry and are fundamental to developing buildability assessment tools for the industry.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 31 May 2023

Innocent Chigozie Osuizugbo

Despite many studies on buildability from different perspectives and methods, the problems associated with buildability have not ceased from confronting the construction industry…

Abstract

Purpose

Despite many studies on buildability from different perspectives and methods, the problems associated with buildability have not ceased from confronting the construction industry. This paper aims to determine the critical measures for improving the buildability of building designs in the construction industry.

Design/methodology/approach

A questionnaire was developed to address the aim of the study. Data were collected through the administration of questionnaires to purposively selected group of quantity surveyors, builders, engineers and architects. A total of 368 questionnaires were administered and a response rate of 60% (219 questionnaires were returned) was achieved. Data elicited were analysed using descriptive and inferential statistics.

Findings

The results revealed that “the benefits of improved buildability should be made known to designers”, “more technical literature for improving buildability should be provided to designers” and “more education and training on buildability should be given to designers” are the top most important three measures for improving the buildability of building designs in the construction industry.

Originality/value

This study highlights the measures for improving buildability of building designs which are considered significant by construction professionals. An understanding of these measures is essential for reducing buildability problems as well as for improving and embedding buildability as a practice in the construction industry.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 25 March 2022

Innocent Chigozie Osuizugbo, Kevin Chuks Okolie and Olalekan Shamsideen Oshodi

Improving buildability of building designs with the aid of buildability assessment is essential because of the effect of designs on construction. Despite the plethora of research…

Abstract

Purpose

Improving buildability of building designs with the aid of buildability assessment is essential because of the effect of designs on construction. Despite the plethora of research into buildability reported over the years, a review of the literature shown a dearth of research into the factors supporting the implementation of buildability assessment. Because buildability assessment has been confirmed to be highly beneficial to construction business, this study aims to investigate the factors supporting the implementation of buildability assessment as a tool for buildability improvement using Nigeria as a representative case.

Design/methodology/approach

Survey research method was adopted for the study. Questionnaires were administered to a purposively selected group of architects, engineers, builders and quantity surveyors involved in construction project delivery within client, consulting and contracting organisations in Nigeria. A total of 368 questionnaires were distributed among the sampled participants, out of which, a total of 219 representing 60% were sufficiently filled and returned. Data collected were analysed using inferential and descriptive statistics.

Findings

The results revealed owner’s commitment, clients’ awareness of the benefits of conducting buildability assessment on building design, unity amongst different professionals in the construction industry, designers consider buildability important, adequate coordination amongst different design disciplines, adequate channel for co-ordination and communication between designers and constructors at the design stage and adequate support from the government as the top most seven factors supporting buildability assessment implementation in construction sector of Nigeria. Secondly, the results from the research revealed that there is no statistically significant difference in factors supporting buildability assessment implementation in construction between clients and consulting and contracting construction organisations in Nigeria.

Originality/value

The findings provide in-depth insight of the factors supporting the implementation of buildability assessment in construction that can help principal stakeholders in construction to facilitate development of strategies required in supporting the adoption and implementation of buildability assessment tool for buildability improvement.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Open Access
Article
Publication date: 13 February 2024

Francesc González-Reverté and Anna Soliguer Guix

Focusing on critical discourse analysis, this paper aims to propose a framework for analysing the way activist anti-tourism groups construct their social action of protest. The…

Abstract

Purpose

Focusing on critical discourse analysis, this paper aims to propose a framework for analysing the way activist anti-tourism groups construct their social action of protest. The authors argue that activist groups use different narrative strategies to construct and legitimise their discourse of protest to convey social meanings for social action practices. This study represents an attempt to explain how anti-tourism activist groups have the agency to build different paradigms of protest rooted in particular views of tourism.

Design/methodology/approach

As a result of the lack of research in this area, this study used a comparative case study methodology drawn on four case studies in the field of anti-tourism protest. Case study is deemed adequate to explore a complex social phenomenon, how activist groups differ from each other, in a specific socio-economic context. A critical discourse analysis method is used to study primary (interviews) and secondary sources (reports, websites and online campaigns documents) of information, which express the activist group motivations and objectives to protest against tourism.

Findings

This study’s findings provide evidence in how discourse differs among the protest groups. Three narrative paradigms of protest are identified, which guide their agency: scepticism, based on a global and ecological approach; non-interventionist transformation, rooted in local community issues; and direct transformation, based on a sectoral problem-solving approach. These differences are interpreted as the consequences of the emergence and the development of different paths of protest according to specific social contexts and power relations in which anti-tourism groups are embedded.

Originality/value

This paper provides a contemporary approach to anti-tourism activism within the context of social movements. This case study may be of interest to practitioners and international destination managers interested in gaining a better understanding of anti-tourism protest strategies, new anti-tourism narratives following COVID-19 and the opportunities and challenges for opening a dialogue with those involved in activism and social urban movements as part of sustainable tourism governance. Our results can also help activists to rethink how they integrate differences and particular strategic positions to avoid hindering collective action. This knowledge is especially useful for managers and authorities seeking to develop more accurate collaborative governance practices with local activists, and especially those interested in fostering participative action without marginalising the diverse range of local community perspectives.

Details

International Journal of Tourism Cities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-5607

Keywords

Article
Publication date: 29 August 2023

Syed Waleed Ul Hassan, Samra Kiran, Samina Gul, Ibrahim N. Khatatbeh and Bibi Zainab

This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information…

Abstract

Purpose

This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information technology (IT) on the detection and prevention of fraud within organizations.

Design/methodology/approach

Primary data were collected from 250 financial accountants, internal auditors and external auditors through questionnaires. The non-probability snowball sampling technique was used for data collection, with the sample t-test, one-way ANOVA and paired sample t-test applied for analysis.

Findings

The results indicate that robust CG practices and IT techniques significantly aid in detecting and reducing fraudulent activities by minimizing opportunities, rationalizations, pressures and capabilities of potential employees to commit fraud. Internal controls also play a significant role in reducing instances of fraud. Notably, ethical officers and ethical training were not perceived as significantly effective in preventing and detecting fraud, leading to a perception that fraudulent practices are prevalent and increasing the risk of future fraudulent activities.

Research limitations/implications

This study recommends the adoption of strong CG practices to identify potential fraud within an organization. Moreover, IT techniques should be tailored to specific needs for effective utilization. Furthermore, the government should increase awareness regarding data provision by departments, organizations and other related personnel. Future research could use secondary data from various regions to expand the literature in this field.

Originality/value

This research uniquely combines three significant factors: CG, IT and forensic accounting in fraud detection and prevention. It contributes to the enhancement of literature about fraud and its preventive and detective measures. The results of this study set the seed for future research, government policymaking and enhanced organizational practices.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 20 July 2023

Godfred Matthew Yaw Owusu, Theodora Aba Abekah Koomson and George Nana Agyekum Donkor

This paper aims to review corporate fraud, as a concept, and the emerging research trends in corporate fraud research from 1957 to 2022 using bibliometric analysis techniques.

Abstract

Purpose

This paper aims to review corporate fraud, as a concept, and the emerging research trends in corporate fraud research from 1957 to 2022 using bibliometric analysis techniques.

Design/methodology/approach

A total of 7,750 publications from the Scopus database were first assessed using performance analysis to explore the descriptive nature of the bibliographic data, and subsequently, citation, co-citation, co-occurrence and bibliographic coupling analyses were conducted using the VOSviewer software.

Findings

The results indicate there has been increasing growth in fraud research over the years, especially since the global corporate scandals of 2008. Although fraud is a global issue, the results suggest that most extant studies originate from developed economies, with a high level of collaboration amongst scholars in these countries. In addition, the co-occurrence analysis indicates that research into corporate fraud has largely focused on its determinants and corruption. The determinants identified are further clustered in the paper as individual, organizational and national-level factors.

Practical implications

The findings should inform practitioners and policymakers of the state of knowledge on corporate fraud which could be useful in developing strategies and policies to mitigate its occurrence.

Social implications

The study points to the need for research collaborations among scholars in developing economies to increase investigations into the occurrences of fraud.

Originality/value

To the best of the authors’ knowledge, this is the first study to holistically assess the intellectual structure of corporate fraud studies from its inception and the trends over time.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

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