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1-5 of 5
Keywords: Fraud
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Journal Articles
When fraud becomes routine fuels exhaustion, while professional skepticism counters ethical fatigue
Available to Purchase
International Journal of Ethics and Systems 1–23.
Published: 13 March 2026
...Adeel Qaiser; Alia Ahmed Purpose This research aims to investigate how routine corruption leads to fraud exhaustion among practicing accountants in the industrial segment, incorporating fraud rationalization, its motives and professional skepticism within the Theory of Corruption Normalization...
Journal Articles
A discussion of co-offending behaviours, social bonds and implications for auditing practice, research and pedagogy
Available to Purchase
International Journal of Ethics and Systems (2025)
Published: 12 June 2025
...Ach Maulidi; Hamuoda Mukhtar Muftah Ali Purpose The purpose of this study is to provide the discussion about the underlying reasons for predicting someone’s willingness to co-offend in fraud. In doing so, as a main question is how are group-based fraudulent activities initiated, and what...
Journal Articles
Becoming a whistleblower and the role of a leader: desires and barriers
Available to Purchase
International Journal of Ethics and Systems (2025)
Published: 01 April 2025
... with corporate fraud and unethical practices. Originality/value This research provides a comprehensive analysis of the whistleblowing phenomenon, combining insights from various disciplines to offer a holistic understanding of the challenges and enablers of effective whistleblowing systems. It emphasizes...
Journal Articles
Fraud risk factors and tendency to commit fraud: analysis of employees’ perceptions
Available to Purchase
International Journal of Ethics and Systems (2019) 35 (4): 545–557.
Published: 28 August 2019
...Jesi Rizky Anindya; Desi Adhariani Purpose This study aims to determine the fraud risk factors perceived by employees to have the greatest influence on individuals committing fraud as an unethical conduct, as well as to analyze employees’ opinions on fraud prevention program. Design/methodology...
Journal Articles
Micro‐finance: a critique
Available to Purchase
Humanomics (2012) 28 (2): 92–117.
Published: 18 May 2012
... to be opposed by all freedom lovers, at least in its present format. Other baggage weighing it down is, if not absolute fraud, then, what might well be considered at least serious chicanery. A further criticism is the cult‐like behavior now surrounding it. However, is micro‐finance per se necessarily...
