Keywords: Fraud hexagon theory
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Journal Articles

The examination of asset misappropriations in managers’ workplaces using hexagon’s fraud and the moderating impact of perceived strength of internal control

Nanang Setiawan, Noorlailie Soewarno
Journal: Journal of Financial Crime
Journal of Financial Crime (2025) 32 (4): 860–877.
https://doi.org/10.1108/JFC-08-2024-0254
Published: 21 April 2025
...Nanang Setiawan; Noorlailie Soewarno Purpose This study aims to investigate the prevalence of asset misappropriation in managers’ workplaces. Relying on fraud hexagon theory as the theoretical framework, the study examines the effect of pressure, opportunity, rationalization, capability, ego...
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