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Organisational fraud: a discussion on the theoretical perspectives and dimensions

Author

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  • Afzal Izzaz Zahari
  • Jamaliah Said
  • Roshayani Arshad

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.

Suggested Citation

  • Afzal Izzaz Zahari & Jamaliah Said & Roshayani Arshad, 2020. "Organisational fraud: a discussion on the theoretical perspectives and dimensions," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 27(1), pages 283-293, January.
    • Handle: RePEc:eme:jfcpps:jfc-04-2019-0040
    DOI: 10.1108/JFC-04-2019-0040
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    Citations

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    Cited by:

    1. Namrata Sandhu & Shefali Saluja, 2023. "Fraud Triangle as an Audit Tool," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 48(3), pages 418-443, August.
    2. Afzal Izzaz Zahari & Dewi Izzwi Abdul Manan & Norhayati Mohamed & Jamaliah Said, 2023. "Impact of Dynamic Leadership and Marketing Planning on Organizational Resilience During Covid-19: Higher Learning Institutions," SAGE Open, , vol. 13(4), pages 21582440231, November.

    More about this item

    Keywords

    Culture; Control; Leadership; Fraud;
    All these keywords.

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