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http://ssrn.com/abstract=1678845
 
 

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Group Perceptual Fraud Symptoms Differences: A Multi-Group Model Analysis


Tumpal Wagner Sitorus


Southern Cross University

Donald Robert Scott


Southern Cross University

Anja Morton


Southern Cross University

July 2009, 2010

The Audit Forum: International Forum on Government Auditing and Public Policy, Vol. 12, No. 2, pp. 21-40, July 2009

Abstract:     
A series of multi-group assessments of the structural model produced evidence that collusion was perceived as being the highest risk factor of all. The results for the 122 non-auditor respondents, drawn from the justice institutions, indicated that the direct links from opportunity (for fraud), management (organisation) characteristics, and justice avoidance, to commission of fraud, were not significantly different from zero; although they were so in the case of the perceptions of the 122 practicing auditors.

Awareness of these links could be of assistance to the accounting profession, audit organisations, police interrogators, fraud prosecutors, and other relevant parties when collaborating to detect, deter, investigate, and prosecute all forms of fraud.

It is anticipated that the evidence from this empirical investigation could lead to the incorporation of these concepts into the Institute for Fraud Prevention (IFP) call for research proposals and to the revision of the fraud risk factors and auditing standards in both global and local contexts.

Number of Pages in PDF File: 31

Keywords: Fraud risk factors, Fraud and related auditing standards, Auditing standards setters, Fraud symptoms model, Multi-group structural model analysis, the Institute for Fraud Prevention (IFP) call for research proposals

JEL Classification: C49, C88, C93, K14, K20, K42, M49

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Date posted: September 19, 2010  

Suggested Citation

Sitorus, Tumpal Wagner and Scott, Donald Robert and Morton, Anja, Group Perceptual Fraud Symptoms Differences: A Multi-Group Model Analysis (July 2009, 2010). The Audit Forum: International Forum on Government Auditing and Public Policy, Vol. 12, No. 2, pp. 21-40, July 2009 . Available at SSRN: http://ssrn.com/abstract=1678845

Contact Information

Tumpal Wagner Sitorus
Southern Cross University ( email )
Military Road
East Lismore
Lismore, New South Wales 2480
Australia
+61 2 6659 3777 (Phone)
+61 2 6659 3071 (Fax)
HOME PAGE: http://www.scu.edu.au
Donald Robert Scott
Southern Cross University ( email )
P.O.Box 157
Lismore, New South Wales 2480
Australia
Anja Morton (Contact Author)
Southern Cross University ( email )
Lismore, New South Wales 2480
Australia
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