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.
All Science Journal Classification (ASJC) codes
- Safety Research
- Computer Networks and Communications