Theoretical and Empirical Justification of Corporate Fraud

Larry Li () and Adela McMurray ()
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Larry Li: RMIT University
Adela McMurray: Flinders University

Chapter Chapter 3 in Corporate Fraud Across the Globe, 2022, pp 43-68 from Springer

Abstract: Abstract This chapter offers a review of theoretical and empirical studies investigating all types of corporate frauds and their determinant factors. Utilising a systematic literature review, this chapter builds a theoretical and empirical foundation upon which corporate fraud research is based. The fundamental purpose of this chapter is to identify the underlying reasons why perpetrators commit corporate frauds, and what circumstance or condition triggers their action.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-19-3667-8_3

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DOI: 10.1007/978-981-19-3667-8_3

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