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Keywords: Organismic integration theory
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Journal Articles
Motivational processes involved in the behavior of the financial statement fraudster
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2024) 31 (6): 1362–1373.
Published: 06 December 2023
...Caroline de Oliveira Orth; Fernanda Momo; Mariana Manfroi da Silva Bonotto; Giovana Schiavi Purpose This study aims to develop and validate the scale of the Behavioral Regulation for the behavior of the Financial Statement Fraudster, from the perspective of the Organismic Integration Theory (OIT...
Journal Articles
Accounting fraud in light of organismic integration theory
Available to Purchase
Journal:
Journal of Financial Crime
Journal of Financial Crime (2023) 30 (5): 1323–1340.
Published: 19 October 2022
... Publishing Limited Licensed re-use rights only Financial statements fraud Management behavior Organismic integration theory Financial statement fraud is one of the most expensive types of fraud for companies, according to the Association of Certified Fraud Examiners – ACFE (2018...
