Conversations with inmate accountants: Motivation, opportunity and the fraud triangle
Author
Abstract
Suggested Citation
DOI: 10.1016/j.accfor.2012.09.003
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Rick Sarre & Brenton Fiedler, 1999. "Investigating and Preventing Fraud Against Australian Businesses: Counting the Costs and Exploring The Strategies," Accounting Forum, Taylor & Francis Journals, vol. 23(3), pages 275-292, September.
- NIAMH M. BRENNAN & MARY McGRATH, 2007.
"Financial Statement Fraud: Some Lessons from US and European Case Studies,"
Australian Accounting Review, CPA Australia, vol. 17(42), pages 49-61, July.
- Niamh Brennan & Mary McGrath, 2007. "Financial statement fraud : some lessons from US and European case studies," Open Access publications 10197/2903, Research Repository, University College Dublin.
- Evelyn Patterson & James Noel, 2003. "Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation," Contemporary Accounting Research, John Wiley & Sons, vol. 20(3), pages 519-549, September.
- Stephen K. Asare & Arnold M. Wright, 2004. "The Effectiveness of Alternative Risk Assessment and Program Planning Tools in a Fraud Setting," Contemporary Accounting Research, John Wiley & Sons, vol. 21(2), pages 325-352, June.
- Holtfreter, Kristy & Van Slyke, Shanna & Bratton, Jason & Gertz, Marc, 2008. "Public perceptions of white-collar crime and punishment," Journal of Criminal Justice, Elsevier, vol. 36(1), pages 50-60, March.
- Mitchell, A. & Sikka, P. & Willmott, H., 1998. "Sweeping it under the carpet: The role of accountancy firms in moneylaundering," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 589-607.
- Votey, Harold L. & Phillips, Llad, 1973. "Social goals and appropriate policy for corrections: An economic appraisal," Journal of Criminal Justice, Elsevier, vol. 1(3), pages 219-240.
- Rossouw, G. J., 2000. "Defining and Understanding Fraud: A South African Case Study," Business Ethics Quarterly, Cambridge University Press, vol. 10(4), pages 885-895, October.
- Schoepfer, Andrea & Carmichael, Stephanie & Piquero, Nicole Leeper, 2007. "Do perceptions of punishment vary between white-collar and street crimes?," Journal of Criminal Justice, Elsevier, vol. 35(2), pages 151-163.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Monica Ramos Montesdeoca & Agustín J. Sánchez Medina & Felix Blázquez Santana, 2019. "Research Topics in Accounting Fraud in the 21st Century: A State of the Art," Sustainability, MDPI, vol. 11(6), pages 1-31, March.
- Béatrice Boulu-Reshef & Constance Monnier, 2024. "Punitive attitudes toward cartels: evidence from an experimental study," European Journal of Law and Economics, Springer, vol. 58(3), pages 481-516, December.
- Smulowitz, Stephen J. & Almandoz, Juan, 2021. "Predicting employee wrongdoing: The complementary effect of CEO option pay and the pay gap," Organizational Behavior and Human Decision Processes, Elsevier, vol. 162(C), pages 123-135.
- Smulowitz, Stephen J. & Almandoz, Juan (“John”), 2021. "Reprint of “Predicting employee wrongdoing: The complementary effect of CEO option pay and the pay gap”," Organizational Behavior and Human Decision Processes, Elsevier, vol. 166(C), pages 104-116.
- Lawson, Bradley P. & Muriel, Leah & Sanders, Paula R., 2017. "A survey on firms' implementation of COSO's 2013 Internal Control–Integrated Framework," Research in Accounting Regulation, Elsevier, vol. 29(1), pages 30-43.
- Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2010.
"Corporate Fraud and Managers’ Behavior: Evidence from the Press,"
Journal of Business Ethics, Springer, vol. 95(2), pages 271-315, September.
- Yuan Ding & Cédric Lesage & Hervé Stolowy & Jeffrey Cohen, 2010. "Corporate Fraud and Managers' Behavior: Evidence from the Press," Post-Print hal-00635645, HAL.
- Abdul-Baki, Zayyad & Uthman, Ahmad B. & Kasum, Abubakar S., 2021. "The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
- Hurley, Patrick J., 2015. "Ego depletion: Applications and implications for auditing research," Journal of Accounting Literature, Elsevier, vol. 35(C), pages 47-76.
- Appelgren, Leif, 2020. "A survey of models for determining optimal audit strategies," Advances in accounting, Elsevier, vol. 48(C).
- Stone, Dan N., 2001. "Accountant's tales," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 461-470.
- Herron, Eddward T. & Cornell, Robert M., 2021. "Creativity amidst standardization: Is creativity related to auditors’ recognition of and responses to fraud risk cues?," Journal of Business Research, Elsevier, vol. 132(C), pages 314-326.
- Cortese, Corinne L. & Irvine, Helen J. & Kaidonis, Mary A., 2010. "Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries," Accounting forum, Elsevier, vol. 34(2), pages 76-88.
- Tiffany Cheng-Han Leung & Robin Stanley Snell, 2021. "Strategies for Social and Environmental Disclosure: The Case of Multinational Gambling Companies," Journal of Business Ethics, Springer, vol. 168(3), pages 447-467, January.
- Daniella Juric & Brendan O’Connell & Michaela Rankin & Jacqueline Birt, 2018. "Determinants of the Severity of Legal and Employment Consequences for CPAs Named in SEC Accounting and Auditing Enforcement Releases," Journal of Business Ethics, Springer, vol. 147(3), pages 545-563, February.
- Carlin Dowling & W. Robert Knechel & Robyn Moroney, 2018. "Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 353-380, September.
- Mark E. Lokanan & Prerna Sharma, 2023. "Two Decades of Accounting Fraud Research: The Missing Meso-Level Analysis," SAGE Open, , vol. 13(3), pages 21582440231, September.
- Copes, Heith & Kerley, Kent R. & Huff, Rodney & Kane, John, 2010. "Differentiating identity theft: An exploratory study of victims using a national victimization survey," Journal of Criminal Justice, Elsevier, vol. 38(5), pages 1045-1052, September.
- Ruba Subhi Hamed & Wasim Khalil Al-Shattarat & Basiem Khalil Al-Shattarat & Mariem Mejri, 2024. "Exploring the linkages between anti-money laundering guidelines and earnings manipulation techniques," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-10, December.
- Andrew Yim, 2009.
"Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees,"
Management Science, INFORMS, vol. 55(12), pages 2000-2018, December.
- Yim, Andrew, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," MPRA Paper 27856, University Library of Munich, Germany.
- Roberta Bampton & Christopher Cowton, 2013. "Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature," Journal of Business Ethics, Springer, vol. 114(3), pages 549-563, May.
More about this item
Keywords
Fraud triangle; Inmate accountant; Knowledge; Opportunity; Motivation; Trust;All these keywords.
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accfor:v:37:y:2013:i:1:p:29-39. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/accounting-forum .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.