BLIND ALLEYS OF FINANCIAL FRAUD

Vasant Raval

doi:10.1080/07366981.2020.1791390

BLIND ALLEYS OF FINANCIAL FRAUD

Vasant Raval

Department of Accounting and Business Intelligence and Analytics

Research output: Contribution to specialist publication › Article

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 language	English (US)
Pages	1-14
Number of pages	14
Volume	62
No	4
Specialist publication	EDPACS
DOIs	https://doi.org/10.1080/07366981.2020.1791390
State	Published - Oct 2 2020

All Science Journal Classification (ASJC) codes

Software
Safety Research
Computer Networks and Communications

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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.",

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