000			02735cam a2200349 4500500
005			20250121150158.0
041			_afre
042			_adc
100	1	0	_aAl-sharif, Nizar _eauthor
700	1	0	_a Plastiras, Athanase _eauthor
700	1	0	_a Menexiadis, Marios _eauthor
245	0	0	_aFraud triangle red flags as a methodology: Lessons from the greek case.
260			_c2023.
500			_a23
520			_aCorporate 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			_afraud triangle
690			_afraud detection
690			_aGreek crisis
690			_aFraud
690			_a“red flags”
690			_aauditors' behavior
690			_afraud prevention
690			_a“Red Flags”
690			_aFraud detection.
690			_aFraud prevention
690			_aGreek Crisis
690			_aAuditors Behavior
690			_aFraud
690			_aFraud Triangle
786	0		_nVie & sciences de l'entreprise | o 216-217 | 1 | 2023-08-21 | p. 324-345 | 2262-5321
856	4	1	_uhttps://shs.cairn.info/journal-vie-et-sciences-de-l-entreprise-2023-1-page-324?lang=en&redirect-ssocas=7080
999			_c593053 _d593053