Tumpal Wagner Sitorus

Southern Cross University

Researcher (research masters student)

Military Road

East Lismore

Lismore, New South Wales 2480

Australia

http://www.scu.edu.au

  • Southern Cross University

    • Email
    • Tel: +61 2 6659 3777
    • Fax: +61 2 6659 3071
SCHOLARLY PAPERS

3

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1,357

TOTAL CITATIONS

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Scholarly Papers (3)

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1.

Fraud Risk Factors and Auditing Standards: A Call for the Replication of Empirical Research in an Islamic Environment

Arab Journal of Accounting, Vol. 13, No. 1, pp. 116-140, June 2010
Number of pages: 29 Posted: 16 Aug 2010 Last Revised: 29 Nov 2010
Tumpal Wagner Sitorus and Donald Robert Scott
Southern Cross University and Southern Cross University
Downloads 808 (66,929)

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Fraud Risk Factors, Contextual Factors, Structural Equations Modeling, Auditing Standards And Standard Setters

2.

The Roles of Collusion, Organisational Orientation, Justice Avoidance, and Rationalisation on Commission of Fraud: A Model Based Test

Review of Business Research, Vol. 8, No. 1, pp. 132-147, June 2008
Number of pages: 18 Posted: 10 Nov 2008 Last Revised: 24 Aug 2010
Tumpal Wagner Sitorus and Donald Robert Scott
Southern Cross University and Southern Cross University
Downloads 369 (175,690)

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Fraud, Collusion, Organisational Culture, Institutional Arrangement

3.

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

The Audit Forum: International Forum on Government Auditing and Public Policy, Vol. 12, No. 2, pp. 21-40, July 2009
Number of pages: 31 Posted: 19 Sep 2010
Tumpal Wagner Sitorus, Donald Robert Scott and Anja Morton
Southern Cross University, Southern Cross University and Southern Cross University
Downloads 180 (362,209)

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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