...Jorge Jiménez Serrano; María Jesús Delgado Rodriguez; Isabel Rodriguez Iglesias; Rafael Manuel López Pérez Purpose This study aims to investigate the misappropriation of assets, a significant form of occupational fraud causing millions in losses, threatening corporate survival, damaging...

...-professional characteristics of white-collar criminals who commit occupational fraud using traditional statistical techniques. While powerful, these methods rely on manually identifying offender types. This task becomes more complex as more variables are taken into consideration. This study aims to use more...

...Samuel Kojo Agyemang; Paschal Ohalehi; Oscar Chijoke Mgbame; Kolawole Alo Purpose This paper aims to explore the contributions that public sector audit through reforms can make in dealing with the issues of occupational fraud in Ghana. Design/methodology/approach The issues surrounding...

...Ach Maulidi; Jake Ansell Purpose The purpose of this study is to provide theoretical guidance that enables local governments to deal with occupational fraud. Design/methodology/approach The quantitative approach is used to examine the efficacy of the Committee of Sponsoring Organisations...

... and practitioner worlds. This study aims to explore the origins of Cressey’s Fraud Triangle and challenge its practical value to a fraud investigator. Design/methodology/approach This study has developed from analysis of a targeted literature review carried out as part of a wider study into occupational fraud...

...Omari Zuberi Kalovya Purpose The paper aim at empirical examination of the predictors of the occupational fraud losses by drawing insights evolving fraud theoretical frameworks. Design/methodology/approach A survey of fraud professionals and witnesses in Tanzania was administered to collect...

... of employee theft in small and large businesses (2006 to 2016) Kemi Yekini can be contacted at: kemi.yekini@nottingham.ac.uk © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Fraud SME Occupational fraud Employee fraud Workplace fraud...

...” revealed that IA is now – for the first time ever – second among the initial detections of occupational frauds (financial statement fraud, corruption and asset misappropriation) worldwide. This positive trend of global anti-fraud auditing was probably no “one-hit wonder”, but a result of a lengthy process...

... without anybody noticing. Narrative findings reveal the dynamics of the fraud and the weaknesses in corporate governance. This paper outlines the processes of detection and control. It provides several lessons for organisational governance that could prevent similar occupational frauds in the future...

...Dominic Peltier-Rivest; Nicole Lanoue Purpose – The purpose of this paper is to analyze the effect of various internal controls (i.e. hotlines, regular ethics (fraud) training, surprise audits, internal and external audits and background checks) on reducing occupational fraud losses by victim...

...Dominic Peltier‐Rivest; Nicole Lanoue Purpose The purpose of this paper is to describe the characteristics of perpetrators of occupational fraud and their effects on organizations. Design/methodology/approach The study is based on a 2006 occupational fraud web survey conducted in Canada...