BLIND ALLEYS OF FINANCIAL FRAUD

Vasant Raval

Research output: Contribution to specialist publicationArticle

Abstract

This paper discusses four lesser known human factors and interrelationships between them that could lead to financial reporting fraud. Identified as blind alleys, these factors are self-regarding disposition, self-control, judgment shift, and self-efficacy. Fraud risk-factors emerging from the consideration of these factors separately and collectively are identified and illustrated using selected alleged and actual fraud cases. Illustrative controls for each factor are included.

Original languageEnglish (US)
Pages1-14
Number of pages14
Volume62
No4
Specialist publicationEDPACS
DOIs
StatePublished - Oct 2 2020
Externally publishedYes

All Science Journal Classification (ASJC) codes

  • Software
  • Safety Research
  • Computer Networks and Communications

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