Organisational fraud: a discussion on the theoretical perspectives and dimensions

Afzal Izzaz Zahari, Jamaliah Said and Roshayani Arshad

Journal of Financial Crime, 2020, vol. 27, issue 1, 283-293

Abstract: Purpose - The purpose of this paper discusses literature on organisational fraud in terms of organisational behaviours that lead to fraudulent actions. The discussion includes organisational perspectives and weaknesses that can be obtained from the organisation fraud dimensions of leadership structure, control system and organisational culture. Design/methodology/approach - The paper explores theoretical explanations in terms of the causality of organisational fraud by comparing its different levels. The core organisational fraud triangle (Free, Macintosh and Stein, 2007) approach was initially conceptualised on different factors that caused organisational levels of fraud. Findings - Different factors, such as the collusion and normalisation of fraud, enabled organisational levels of fraud. Originality/value - The paper presents an extension of the original framework.

Keywords: Culture; Control; Leadership; Fraud (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-04-2019-0040

DOI: 10.1108/JFC-04-2019-0040

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