TY - GEN
T1 - BLIND ALLEYS OF FINANCIAL FRAUD
AU - Raval, Vasant
N1 - Publisher Copyright:
© Copyright 2020 Taylor & Francis.
Copyright:
Copyright 2020 Elsevier B.V., All rights reserved.
PY - 2020/10/2
Y1 - 2020/10/2
N2 - 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.
AB - 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.
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U2 - 10.1080/07366981.2020.1791390
DO - 10.1080/07366981.2020.1791390
M3 - Article
AN - SCOPUS:85090017193
VL - 62
SP - 1
EP - 14
JO - EDPACS
JF - EDPACS
SN - 0736-6981
ER -