Fraud triangle red flags as a methodology: Lessons from the greek case. (notice n° 593053)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02735cam a2200349 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121150158.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Al-sharif, Nizar |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Fraud triangle red flags as a methodology: Lessons from the greek case. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 23 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Corporate financial scandals like WorldCom, Parmalat, Enron, Polypeck, and Guinness, are strongly associated with questionable accounting and auditing practices. The literature has been enriched by many studies aiming to understand why people are able to commit fraud and their motivations. The Fraud Triangle Theory and Fraud Diamond Theory identify elements that lead people to commit fraud. Pressure, motivation or opportunity, rationalization, and capability are the main categories of indicators or red flags tracked by auditors to prevent or detect fraud. However, the multiplication of models and theories is unsatisfactory for auditors and more adequate research to help them deal with fraud is required. At the same time, the literature considers fraud as one of the fundamental reasons for the Greek crisis. Even if in recent years, a large-scale effort to prevent and detect fraud has been undertaken, it seems that only the perception of fraud is changing. One of the key elements of fraud in Greece is its tendency to involve cultural factors that influence behavior. The purpose of this article is to help Greek auditors better apply the fraud triangle by considering this specific cultural dimension, leading them to accept the red flags’ methodology. A questionnaire was addressed to a specific category of Greek auditors to identify the red flags having a specific impact on fraud prevention and detection, as well as the auditors' motivations. Among the red flags suggested, a significant proportion seem to be perceived as important, and the responses indicated openness and commitment to equality, feminism, and clear cooperation between stakeholders. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fraud triangle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fraud detection |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Greek crisis |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Fraud |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | “red flags” |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | auditors' behavior |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fraud prevention |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | “Red Flags” |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Fraud detection. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Fraud prevention |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Greek Crisis |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Auditors Behavior |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Fraud |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Fraud Triangle |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Plastiras, Athanase |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Menexiadis, Marios |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Vie & sciences de l'entreprise | o 216-217 | 1 | 2023-08-21 | p. 324-345 | 2262-5321 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-vie-et-sciences-de-l-entreprise-2023-1-page-324?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-vie-et-sciences-de-l-entreprise-2023-1-page-324?lang=en&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux