Organizational Inhibitions to Addressing Occupational Fraud: A Theory of Differential Rationalization
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DOI: 10.1080/01639625.2018.1453009
Abstract: ABSTRACT This article examines organizational inhibitions in relation to addressing occupational fraud. The a priori assumption would be if an organization discovers occupational fraud it would deal with it. However, this research illustrates, drawing upon… read more here.
Keywords: theory differential; occupational fraud; organizational inhibitions; differential rationalization ... See more keywords
Internal control and employees’ occupational fraud on expenditure claims
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DOI: 10.1108/jfc-07-2017-0067
Abstract: The purpose of this study is to investigate the weaknesses of internal control in expenditure claim procedure and to identify the opinions of employees regarding an occupational fraud. This study also attempts to examine the… read more here.
Keywords: occupational fraud; study; internal control; expenditure ... See more keywords