...Shakirah Shahabudin; Nurul Shahnaz Mahdzan; Mahfuzur Rahman Purpose This study aims to determine the variations in susceptibility to financial fraud across demographic groups in Malaysia, namely, age, employment, ethnicity, gender, education, marital status and personal income. Design...

...Kinza Shahzadi; Wajid Alim; Salleh Nawaz Khan Purpose Financial fraud is a severe corporate fraud committed for achieving various objectives, like attaining financial targets, lowering debt and providing good signals to the market. Such financial fraud deceives stakeholders and results...

...Tarjo Tarjo; Alexander Anggono; Zakik Zakik; Shahrina Md Nordin; Unggul Priyadi Purpose This study aims to empirically examine the influence of Islamic corporate social responsibility (ICSR) on social welfare moderated by financial fraud. Design/methodology/approach The method used was the mix...

...Katelyn A. Golladay; Jamie A. Snyder Purpose This study expands the empirical understanding of financial fraud victims and the consequences that emerge as a result of financial fraud victimization. In addition, this study aims to assess the impact of the unique role victims play in financial fraud...

... Licensed re-use rights only Financial fraud Executive fraud Executive compensation structure Intertemporal rewards Self-regulation Value judgment shift In 2002, Congress passed the Sarbanes–Oxley Act (SOX) as a reaction to the numerous corporate accounting scandals that were being...

...Martina Kirsten Schmidt; Nicole Forbes Stowell; Carl Pacini; Gary Patterson Purpose The purpose of this paper is to discuss financial fraud and exploitation against seniors relating to wills, trusts and guardianship. The paper describes how this fraud affects its victims, points out red flags...

... applied on similar companies. Originality/value Beneish model offers a probability of financial fraud and can be therefore used as a supplementary test for auditors, fraud examiners or even national regulators such as the Hellenic Accounting and Auditing Standards Oversight Board or the Hellenic...

...Juan Dempere; Sabir Malik Purpose This paper aims to study the explanatory power of demographics, financial behaviors and financial literacy on instances of consumer financial fraud (CFF) among Emirati households. Design/methodology/approach This study is based on a survey applied...

... 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...

... and causes of financial fraud offending. To date, however, there has not been much research examining the developmental origins to financial fraud offending. The purpose of this study is to address this gap in the literature. Design/methodology/approach Longitudinal data drawn from the National...

... such as gross profit margin, fixed assets depreciation rate, equity concentration and audit opinion can characterize the financial fraud of Chinese listed companies. Practical implications The modified M-score model based on the characteristics of Chinese enterprises’ fraud is more suitable for Chinese...

...Isaac Akomea-Frimpong; Charles Andoh Purpose This study aims to assess the fraud cases, factors and control measures of financial fraud in the drug industry with evidence from Ghana. Drug industry and pharmaceutical are the same, and they are used interchangeably in this study. Design...

...Catherine Carey; John K. Webb Purpose The purpose of this study is to elaborate on how schemers build and maintain trust essential for financial fraud that persists over many years. A Ponzi scheme is a form of financial fraud that involves repeated interaction with an increasingly large number...

... and across categories. Furthermore, the definition has expanded over time. This paper proposes the need for greater definitional clarity around the concept of financial exploitation, and argues that at a minimum a distinction must be made between financial exploitation and financial fraud. Originality...

...G. Stevenson Smith Purpose A first responder to a crisis acts by stabilizing the situation and preventing further losses to victims. The purpose of this paper is to explore the issue of whether auditors can act as first responders to a financial fraud. Design/methodology/approach This paper...