公司欺诈及其预防方法综述

IF 1.6 Q3 BUSINESS, FINANCE

Australasian Accounting Business and Finance Journal Pub Date : 2022-01-01 DOI:10.14453/aabfj.v16i1.7

M. Rashid, Abdullah Al-Mamun, Hajar Roudaki, Qaiser Rafique Yasser

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引用次数: 14

摘要

目的-本文的目的是提供关于企业欺诈以及金融犯罪的文献和不同背景下使用的预防方法的综述。它还旨在找到已有效应用于防止欺诈的适当方法。此外，本文试图确定这些欺诈行为对企业利益相关者的原因和影响。设计/方法/方法基于对2003年至2018年有关企业欺诈和金融犯罪的文献的回顾。研究结果——研究重点是2003年至2018年的同行评议文章，该研究表明，内部控制系统是预防和发现企业欺诈的最有效方法

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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An Overview of Corporate Fraud and its Prevention Approach

Purpose –The purpose of this paper is to provide a review of the literature on corporate fraud as well as financial crime and the prevention approaches used in different contexts. It also aims to find suitable approaches that have effectively been applied to prevent fraud. In addition, this paper attempts to identify the causes and effects of those frauds on the stakeholders of the business. Design/methodology/approachBased on the review of the literature concerning corporate fraud as well as financial crime from 2003 to 2018. Findings-Focusing on peer-reviewed articles from 2003 to 2018, the study reveals that the internal control system is the most effective approach to prevent and detect corporate fraud which is the component of

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来源期刊

Australasian Accounting Business and Finance Journal BUSINESS, FINANCE-

CiteScore

3.90

自引率

15.80%

发文量

审稿时长

24 weeks

期刊介绍： The Australasian Accounting, Business and Finance Journal is a double blind peer reviewed academic journal. The main focus of our journal is to encourage research from areas of social and environmental critique, exploration and innovation as well as from more traditional areas of accounting, finance, financial planning and banking research. There are no fees or charges associated with submitting to or publishing in this journal.