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- Publisher
- Wiley
- Copyright
- © 2009 Blackwell Publishing Ltd
- ISSN
- 1090-6738
- eISSN
- 1099-1123
- DOI
- 10.1111/j.1099-1123.2009.00398.x
- Publisher site
- See Article on Publisher Site
Abstract
This paper introduces a range of literature from a broad area of social sciences. It identifies a need to gain a better understanding of the causation of fraud and the complexity of fraud risk factors. Its suggestions are under consideration by the Public Company Accounting Oversight Board (PCAOB) for possible inclusion in the year 2009 material. Later descriptive and robust fraud risk models, such as those proposed by Krambia‐Kapardis and Steane & Cockerell, have still not fully explained the aetiology of fraud and hence the causation of fraud, as well as the complexity of the problem. The paper concludes with a discussion of findings, resolutions and recommendations.
Journal
International Journal of Auditing – Wiley
Published: Nov 1, 2009