Purpose–This article aims to review popular frameworks used to examine fraud and
earmarks three areas where there is considerable scope for academic research to guide …

This article examines how a vision of organizational fraud has been constructed around a
particular technology, the fraud triangle, which was initially developed in the aftermath of the …

Fraud is increasing with frequency and severity. In this paper, I explore the assertion of the
fraud triangle as a useful practitioner framework employed to combat fraud. This paper is …

Accounting fraud represents a severe threat to the public interest, and whistleblowing
remains the most effective fraud discovery mechanism. In this research, we integrate the …

It is frequently observed that fraud has a greater economic impact on society than any other
category of crime. Arguing that both research and practitioner frameworks in auditing and …

Boundaries are ubiquitous in modern social life, and the work of creating and maintaining
boundaries is particularly evident within regulatory fields. Through the analysis of a recent …

In recent times, corporations have been scrutinized for their tax behavior. Various groups of
stakeholders have expressed their concern over certain corporate tax strategies that allow …

Accounting professionals play an important role in the generation and auditing of financial
statements and, given their understanding of business processes, may be relied upon in the …

Tax practitioners play a crucial role in the degree of taxpayers' compliance–a role that has
increased as tax systems worldwide have become more complex. However, little is known …

Over the past decade, a number of accounting and financial reporting frauds have led to lost
stock wealth, destroyed public trust, and a worldwide recession that called for necessary …