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Keywords: Accountant fraud
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Journal Articles
Pathways to accountant fraud: Australian evidence and analysis
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2015) 28 (1): 10–44.
Published: 06 July 2015
...-reported information on a hand-collected database of 192 accountant frauds in Australia during the period 2001-2011. Findings – The analysis highlights four distinct pathways to accountant fraud – crisis responders, opportunity takers, opportunity seekers and deviance seekers – and the relative...
