... a better understanding of the literature surrounding fraud diamond theory and aid the policymakers in recognizing the signs and possibilities of asset misappropriation fraud in public agencies. Originality/value To the best of the authors’ knowledge, this is the first study that uses the KDNKA...

...Reem Zaabalawi; Gregory Domenic VanderPyl; Daniel Fredrick; Kimberly Gleason; Deborah Smith Purpose The purpose of this study is to extend the Fraud Diamond Theory to celebrity Special Purpose Acquisition Companies (SPACs) and investigate their post-Initial Public Offering (IPO) stock market...

... Emerald Publishing Limited Licensed re-use rights only Fraud Corruption Fraud triangle Fraud diamond Hierarchy of needs There is not a universally accepted definition either of fraud or, more specifically, occupational fraud. The Institute of Internal Auditors defines fraud as IIA...

...Polydoros Demetriades; Samuel Owusu-Agyei Purpose The purpose of this paper is to examine Toshiba’s fraudulent financial reporting in relation to the fraud diamond (pressure, opportunity, rationalisation and capability). Design/methodology/approach A quantitative empirical research, analysing...

..., magazine articles and online news related to fraud cases in rural banks. The Fraud Diamond approach is applied to analyze the problems. Findings Financial and non-financial pressures, opportunities that are open because of weak oversight and governance, justification of fraud and the capability...

...Kizito Ojilong’ Omukaga Purpose The purpose of this study was to determine the influence of the elements of the fraud diamond theory in detecting financial statement fraud among non-financial firms in Kenya. Secondary data used to calculate ratios and figures representing the study variables...

... Limited 2018 Emerald Publishing Limited Licensed re-use rights only Regression Internal fraud Accounting fraud Fraud diamond Small and medium enterprises Stratified sampling Bologna and Lindquist (1995) went further making a distinction between internal versus external fraud. Thus...