...Md Jahidur Rahman; Jiadan Xuan; Hongtao Zhu; Md Moazzem Hossain Purpose The purpose of this study is to determine the relationship between accounting fraud and corporate sustainability. Design/methodology/approach Companies listed on the Shenzhen Stock Exchange in 2019 are used to estimate...

...Md Jahidur Rahman; Xu Jie Purpose This study aims to explore the relationship between fraud triangle theory (FTT) and the accounting fraud phenomenon in all listed companies in China. Design/methodology/approach The CSMAR database is used as the sample, including 16,063 data of all listed...

...Endah Tri Wahyuningtyas; Aisyaturrahmi Purpose The purpose of this paper is to examine the association between accounting fraud and the gender of chief financial officers (CFOs). Design/methodology/approach This study uses a sample of US-listed firms for the period from 2000 to 2010...

... White collar crime Financial statement fraud Fraud diamond Accounting fraud Toshiba Statements of financial position are used as means of communication between the company’s parties, including internal and external parties, with regards to the company’s economic activities and to show...

...Núria Villaescusa; Oriol Amat Purpose The purpose of this paper is to explore how the different elements of the fraud triangle are present in a case of convicted accounting fraud in collusion. Design/methodology/approach This is a case study research. Findings The authors find that when...

... fraud” + “behavior”) OR TOPIC: (“financial statement fraud” + “behavior”) OR TOPIC: (“financial scandals” + “behavior”) OR TOPIC: (“financial fraud” + “behavior”) 1.2)  RQ2 TOPIC:(“corporate fraud” + “IT controls”) ORTOPIC: (“accounting fraud” + “IT controls”) OR TOPIC: (“financial...

...). In addition to local governments and businesses, this criminal network has reached globally recognized companies (Peltier-Rivest, 2020). Corruption Money laundering Follow the money Accounting fraud Bribe Car wash The Operation “Lava Jato” (Car Wash) and more recent investigations...

..., the authors identify the key drivers of internal fraud that hamper the growth of Ghanaian SMEs. Findings The regression results show that although several fraud variables impact negatively the growth of the SME sector, it is only accounting fraud which is significant. This study also revealed...

... as professors, talk about fraudulent accounting practices. The study explains a specific accounting fraud case in a group of companies. It explores the type of inter-company money transfers without a valid base. The author is of the opinion that readers with an accounting background will benefit from reading...