Introduction chapter: Why it is time to talk about fraud quadrangle: Negative pressure, unethical rationalization, unsufficient control-auditing, and moral erosion
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Tarih
2021
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Springer Nature
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
Changing codes, tightening laws, more disclosures, more control, additional software programs, additional reports….These new legal and initiative requirements against fraud, unfortunately, didn’t stop it in the business world. The solutions we have built on the “fraud triangle” in the business world for years couldn’t help decreasing fraud. Accepted fraud triangle in management and business with the corners; Negative Pressure, Unethical Rationalization, Unsufficient Control-Auditing should be redesign again as Fraud Quadrangle with a new corner named “Moral Erosion”. It’s time to talk about “Behavioral Fraud”, which is new but trending research area in academia. Accountants and auditors usually don’t like to talk about something out numbers, standards, laws like “behavioral”. And it is also completely a different specialization. Accountants, auditors adhere to laws and standards that there are no emotions and initiatives in their world however they have been talking about interdisciplinary issues such as biological risk, climate change, artificial intelligence recently. “Behavioral Fraud” is a new area that needs to be focused on and discussed by researchers in the specialization of accounting, auditing, computer science, auditing law, human resources and statistics. Behavioral Fraud will also lead new discussions on a static and dynamic approaches to leveraging biometrics for fraud detection. New Fraud Quadrangle will help us why some people like and succeed to cheat while others don’t or can’t in the same conditions. © Springer Nature Singapore Pte Ltd. 2021.
Açıklama
Anahtar Kelimeler
Behavioral Biometric Technology; Behavioral Fraud; Business Ethics; Fraud Quadrangle
Kaynak
Accounting, Finance, Sustainability, Governance and Fraud
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