Perceptions Of Fraud Research Articles

온라인 무역사기 사례에 관한 연구: 이메일 해킹 무역사기 사례를 중심으로

Purpose: This study focuses on the fact that fraud using email, which is a major means of communication in trade transactions, continues to occur. To raise awareness of the email hacking risks, this study suggests practical countermeasures through analysis of fraud that has caused damage and cases of attempted fraud. Research design, data, and methodology: Along with a literature review, this study focuses on successful and attempted email hacking trade fraud based on recent data from KOTRA. Results: According to the analysis, representative types of email-related trade fraud are mainly “new forms of email account hacking” and “existing forms of similar email alteration fraud cases”. Recently, in response to changes in companies' awareness of email fraud, the number of cases has decreased, but caution is required because fraudsters are becoming more detailed and sophisticated in their approach. Conclusions: This paper encourages step-by-step practical and policy alternatives in order to be suspicious of (and to confirm) account change requests based on the changing perception of fraud by email, which is the main means of communication for traders.

The measurement of fraud perception of investors and the mediating effect of risk aversion: the case of crypto assets

Purpose This study aims to gain a new perspective on auditing by measuring investors’ fraud perception and to reveal the necessity of increasing individuals’ fraud perception by determining the effect of fraud perception on the intention to invest in crypto assets from the investor’s perspective. Design/methodology/approach As part of this quantitative research, a survey was conducted on individuals residing in Türkiye and aged 18 years and above through a convenience sampling method. A total of 446 participants were included in the study. The data collected was analyzed using the partial least squares-variance based structural equation modeling (PLS-SEM) method using the SmartPLS program. Findings Fraud perception causes individuals to be more risk-averse and reduces their intention to invest in crypto assets. At the same time, it has been observed that risk-averse individuals have lower intention to invest in crypto assets. According to the results of the mediating effect analysis, risk aversion behavior partially mediates between the fraud perception and the intention to invest in crypto assets. Among the emotions, only fear increases risk aversion behavior. Among the personality traits, extroversion and openness to experience personality traits reduce risk aversion behavior, whereas neuroticism personality traits increase the intention to invest in crypto assets. Originality/value In an environment where traditional auditing activities are insufficient, increasing investors’ perceptions of fraud can reduce fraud-related losses. In this context, to the best of the authors’ knowledge, the present study might be among the first to investigate the impact of individuals’ perceptions of fraud on their investment intentions in crypto assets.

The Perception of Fraud and Perspective on Ethics of the Media Employees in Emerging Countries in the Digital Era: Evidence from Türkiye

Çalışmanın amacı, Türkiye'nin önde gelen kurumsal bir yazılı/işitsel/görsel medya şirketi örneği üzerinden medya çalışanlarının hile algısı ve etiğe bakışları ile demografik özellikleri arasında anlamlı bir farklılık olup olmadığını incelemektir. Metodolojik olarak veriler anket yöntemiyle toplandı ve SPSS-22 ile analiz edildi. Anket, farklı departmanları ve pozisyonları yansıtan 202 çalışana uygulandı. Araştırmada katılımcıların yaş, eğitim düzeyi, deneyim yılı, pozisyon gibi demografik özellikleri ile hile algısı ve etiğe bakışları arasında anlamlı bir farklılık olmadığı ortaya çıktı. Ayrıca kadın çalışanların hile algısı ve etiğe bakış açıları ile erkeklerin bakış açıları arasında cinsiyet kriteri açısından önemli farklılıklar olduğu sonucuna varılmıştır. İstatistiksel anlamlılık ve puanlamada, kadınların duyarlılığının erkeklerden daha yüksek olduğu belirlendi. Bir başka deyişle, kadın katılımcıların erkeklere kıyasla hile ve etik değerlere karşı daha duyarlı oldukları ortaya çıktı. Sonuçlar, literatürdeki bazı çalışmalarla da uyumludur. Araştırma 202 çalışanın algılarıyla sınırlı olduğundan, daha genel verilere ulaşmak için daha fazla sayıda farklı medya çalışanıyla çalışmaların yapılması önerilmiştir.

An examination of convicted fraud cases in Ghana between 1997 and 2016: Studies from a Gender Perspective.

It is often argued that men are more susceptible to fraud and corruption compare to their female counterparts. This argument is further supported by recent evidence from Anas Areme yaw investigative report on Judiciary fraud and Corruption of which a female judge refused bribe and threatened to arrest the investigator. This is further reflected in the Rwandan governance model which remains female dominant with its correspondence clean record of fraud in the Africa continent comparatively. There is also argument among politicians regarding perception of fraud within a particular regime. The paper examines data from the Ghana Prisons Service to determine who is the most fraudulent or corrupt is it the male or the female. Hence, the objective sought to examine data on the convicted cases of fraud to ascertain whether males or females are more convicted for committing fraud. Again, the paper assessed from the provided data to determine whether or not a particular government regime was fraud-free. Data was collected using the quantitative method. Questionnaires were specifically distributed to the officials of the Ghana Prison at the Prisons Headquarters Accra. The result showed females were less convicted of fraud as compared to their male counterpart. Furthermore, no political era with the selected time frame was found to have recorded fraud free convicts or significantly low fraud convicts in Ghana. It is therefore recommended that value based education and ethical training should continue to be strengthened in school especially at the formative ages. Female should be encouraged to apply for top positions in leading anti-corruptions institutions and delicate positions that requires a lot of transparency and self-disciplined in accountability and honesty. It is further recommended that political parties should avoid propaganda in the fight against fraud and take genuine steps to make fraud and corruption very costly by disciplining offenders to serve as deterrent to others. Keywords: Fraud, Gender Historical, Perspective, Prisons . DOI: 10.7176/RJFA/13-14-10 Publication date: August 31 st 2022

Collective Narcissism and Perceptions of the (Il)legitimacy of the 2020 US Election

Abstract Recent work suggests that collective narcissism—an exaggerated, unrealistic belief in an in-group’s greatness that demands constant external validation—is a reliable predictor of authoritarian-populist hostility toward democratic norms, processes, and outcomes. In the present study, we use a recent survey of American adults to examine the relationship between collective narcissism and perceptions that the 2020 election in the US was illegitimate. We find evidence that those high in national collective narcissism are more likely to endorse a number of beliefs about the illegitimacy of the 2020 US election, including greater perception of fraud, procedural unfairness, and inaccurate vote counting. Importantly, we find that this relationship is strongest among those whose identities were most threatened by a loss of power due to the 2020 presidential outcome, i.e., Republicans and conservative identifiers.

Photo identification laws and perceptions of electoral fraud

Photo identification (ID) laws are often passed on the premise that they will prevent voter fraud and/or reduce perceptions of electoral fraud. The impact of ID laws on perceptions of electoral fraud remains unsettled and is complicated by widespread confusion about current voting requirements. In the 2017 Virginia election, we fielded an experiment, with an advocacy organization, evaluating the effects of the organization’s outreach campaign. We randomized which registered voters were mailed one of three informational postcards. After the election, we surveyed subjects about electoral integrity and their knowledge about election laws. We find that providing registrants with information on the state’s photo ID requirements is associated with a reduction in perceptions of fraud and increased knowledge about voting requirements.

BAGAIMANA ETIKA KERJA ISLAM MEMPENGARUHI PERSEPSI AUDITOR BERKAITAN FRAUD

The purpose of this study was to examine the effect of Islamic work ethics on perceptions of fraud. This research has an important meaning because it was conducted directly on the government auditors at the Inspectorate of South Kalimantan Province. The questionnaire instrument was used in data collection with the research sample being auditors at the Inspectorate, especially those who were Muslim. Samples were taken as many as 100 respondents for analysis. Linear regression analysis was used to prove the hypothesis. The results showed that Islamic work ethics can influence the perception of fraud in a positive direction

Voting Experiences, Perceptions of Fraud, and Voter Confidence

ObjectiveAssuring voter confidence is important for the legitimacy of democratic elections. In this article, we test four hypotheses about the correlates of voter confidence at various levels of election administration.MethodsWe take advantage of a large online survey of registered voters in a single election jurisdiction, Orange County (CA), which was implemented immediately after the November 2018 midterm elections. We measure voting experience and social media usage using item response theory as well as voters' perceptions of various election or voter fraud, and estimate their association with voter confidence via logistic regression models.ResultsOur results show that voters who cast mail ballots are less confident about their own votes being counted correctly than in‐person voters. For both types of voters, those who have poor experiences with the voting process are much less likely to report confidence in the election. We also find that voters who have strong concerns about election fraud are less likely to report being confident in the election. Our last result indicates that information from news and social media is associated with a decline in voter confidence in election administration at the national level.ConclusionGiven the many conversations about election fraud that have occurred since the 2016 presidential election, this research provides important implications for election administration in future elections in the United States.

The impact of fraud-themed course on students’ attitude to fraud. Does previous studies and background matter?

Research Question: The main research question is “Has the fraud examination had any impact on accounting and audit students’ attitudes to fraud?” Motivation: The problem of financial statement fraud is still actual. Accountants and auditors need a special education about fraud and ethical values to recognize a situation of fraud. To examine the influence of a correspondent course Nguyen et al. (2008) have examined students’ ethical values before and after the course of business ethics, Rennie and Rudland (2003) have researched potential impact of course on students’ attitude to academic misconduct. The novelty of the study is a questionnaire built on the basis of Fraud Triangle to find out students’ attitude to factors of fraud. Idea: The main idea is to examine whether the course of fraud examination changes accounting and audit students’ attitude to fraud? Also, the study tries to find out is there any difference in attitude to fraud conditioned by students’ background? Data: 55 postgraduate students of TalTech School of Business and Governance and 70 participants in the professional training programme “Accountant-financial officer” have filled in questionnaires in academic years 2015/2016–2018/2019. Tools: A questionnaire is chosen as a research method. Student’s t-test and one-way analysis of variance (one-way ANOVA) are used to answer all research questions. Findings: The course of fraud examination has a slight positive influence on students’ perception of fraud. A surprising result was that students without degree in accounting were slightly more optimistic in their ethical attitude to fraud. Younger and less experienced students more than others consider it possible for fraud to be committed. Therefore the course on ethics and fraud should be integral part of continuous education of accounting professionals. Contribution: Researches on topic of how to measure a change of attitude or ethical values have been combined, Fraud Triangle is offered as a basis for questionnaire.

Fraud pentagon theory in detecting financial perception of financial reporting with good corporate governance as moderator variable

This study aims to provide empirical evidence about fraud pentagon theory in detecting perceptions of fraud with good corporate governance as moderating. The study was conducted at all PT BPRs in Bali Province who held positions as directors and commissioners. The sampling technique uses saturated samples and uses the Yamane formula and produces 225 samples that are worthy of study. The data analysis technique used in moderated regression analysis. The test results found that the pentagon theory fraud indicator namely pressure negatively affects the perception of fraudulent financial reporting. Opportunities and rationality have a positive effect on perceptions of financial reporting fraud. Competence and arrogance do not affect the perception of financial reporting fraud. GCG weakens the negative effect of pressure on perceptions of fraudulent financial reporting. GCG weakens the positive influence of opportunity and rationality on the perception of fraud. GCG does not moderate the effect of competence and arrogance on perceptions of fraudulent financial reporting, but GCG is a type of potential moderation for the interaction of competence and arrogance.

Fear of the Disability Con: Perceptions of Fraud and Special Rights Discourse

This article presents a new framework for analyzing the development and implementation of disability law: the prism of the fear of “the disability con”—popular perceptions of fraud and fakery. We all encounter disability rights and accommodations in everyday life. However, people with disabilities pay a price for the legal recognition of their rights. People who park in disabled parking spots, use service dogs, move to the front of lines, receive Social Security benefits, or request academic accommodations are often viewed as faking disabilities and abusing the law. This disability con stereotype thus serves as an important invisible barrier preventing Americans with disabilities from fully taking part in society, as it not only undermines the public legitimacy of rights but also restricts the design and implementation of the legal regime illustrating those. Nevertheless, this moral panic around disability con in American society and its manifestations has yet to be studied in a systematic-empirical way, nor has it been addressed in sociolegal scholarship. Using a mixed-methods approach composed of an original nationally representative survey along with in-depth interviews, this article fills this gap. The data suggest that the stereotype of disability con applies to multiple disability rights across venues and contexts; that nearly 60% of Americans with disabilities feel that others question their disability; that the stereotype of disability con extends to visible disabilities and to less apparent ones; and that, counterintuitively, the people most suspicious are nondisabled individuals with a personal connection to a disabled person and disabled people who experience suspicion themselves. Based on the richer understanding of the sociolegal phenomenon, this article suggests strategies to increase trust and reduce suspicion of the disability con.

Student Perceptions of Fraud and Whistleblowing Based on Gender

When giant companies are involved in fraud that has an extremely detrimental effect on the economy, the fraud cases become scandalous. The giant company's fraud case was revealed, mostly because of the information within the company that was revealed by the company's employees, which is called whistleblowing. The purpose of this study is to prove the differences in students' perceptions of fraud and whistleblowing behavior based on gender factors. Research is conducted on students of the Faculty of Economics of Universitas Hasyim Asy'ari Tebuireng Jombang, who are in the third semester or above so that they already understand fraud and whistleblowing. This type of research is quantitative research based on empirical studies. The research sample was selected by using the technique of probability sampling with the category of simple random sampling. The hypothesis testing using multiple research paradigms with one dummy variable and two dependent variables so that it uses two simple dummy regression tests. The decision on the results of hypothesis testing uses two R Square determination coefficients to explain the relationship of each variable. The results of this study prove that there is no gender effect on the students' perception of fraud and whistleblowing.

PENGARUH KESESUAIAN KOMPENSASI DAN KULTUR ORGANISASI TERHADAP PERSEPSI PEGAWAI ATAS FRAUD DI INSTANSI PEMERINTAHAN KOTA MANADO

This study aimed to explore the employee perceptions of fraud in government agencies and the factors that influence the occurrence of fraud . The variables used in this study are the compliance of compensation and culture of organization as independent variables and fraud in government agencies as the dependent variable. Samples used in this research as many as 60 respondents from government agencies in Manado, especially in the Regional Financial and Asset Management Agency and the Office of Public Works and Spatial Planning of the City of Manado. Sampling technique uses purposive sampling and data collection used questionnaires. The analysis in this study used multiple linear regression analysis with the help of SPSS version 23 application. The results showed that, there is no influence of the appropriateness of compensation by fraud in Manado City government agencies, and there is a significant negative effect on fraud in Manado City government agencies.

Fraud Is What People Make of It: Election Fraud, Perceived Fraud, and Protesting in Nigeria

Why do fraudulent elections encourage protesting? Scholars suggest that information about fraud shapes individuals’ beliefs and propensity to protest. Yet these accounts neglect the complexity of opinion formation and have not been tested at the individual level. We distinguish between the mobilizing effects of actual incidents of election fraud and individuals’ subjective perceptions of fraud. While rational updating models would imply that both measures similarly affect mobilization, we argue that subjective fraud perceptions are more consistent predictors of protesting, also being shaped by attitudes, information, and community networks. Our empirical analysis uses geo-referenced individual-level data on fraud events, fraud perception, and protesting from the 2007 Nigerian elections. Our analysis yields two main findings: proximity to reported fraud has no effect on protesting and citizens perceiving elections as fraudulent are consistently more likely to protest, and more so if embedded in community networks.

Tackling Fraudsters with Global Strategies to Expose Fraud in the Food Chain.

Deliberate adulteration of food products is as old as food processing and production systems. Food adulteration is occurring increasingly often today. With globalization and complex distribution systems, adulteration may have a far-reaching impact and even adverse consequences on well-being. The means of the international community to confront and solve food fraud today are scattered and largely ineffective. A collective approach is needed to identify all stakeholders in the food supply chain, certify and qualify them, exclude those failing to meet applicable standards, and track food in a real time. This review provides some background into the drivers of fraudulent practices (economically motivated adulteration, food-industry perspectives, and consumers' perceptions of fraud) and discusses a wide range of the currently available technologies for detecting food adulteration followed by multivariate pattern recognition tools. Food chain integrity policies are discussed. Future directions in research, concerned not only with food adulterers but also with food safety and climate change, may be useful for researchers in developing interdisciplinary approaches to contemporary problems.

Fear of the Disability Con: Perceptions of Fraud and Special Rights Discourse

This Article presents a new framework for analyzing the development and implementation of disability law: the prism of the fear of “the disability con” — popular perceptions of fraud and fakery. We all encounter disability rights and accommodations in everyday life. However, people with disabilities pay a price for the legal recognition of their rights. People who park in disabled parking spots, use service dogs, move to the front of lines, receive Social Security benefits, or request academic accommodations are often viewed as faking disabilities and abusing the law. This disability con stereotype thus serves as an important invisible barrier preventing Americans with disabilities from fully taking part in society, as it not only undermines the public legitimacy of rights but also restricts the design and implementation of the legal regime illustrating those. Nevertheless, this moral panic around disability con in American society and its manifestations has yet to be studied in a systematic-empirical way, nor has it been addressed in socio-legal scholarship. Using a mixed-methods approach composed of an original nationally representative survey along with in-depth interviews, this article fills this gap. The data suggest that the stereotype of disability con applies to multiple disability rights across venues and contexts; that nearly 60% of Americans with disabilities feel that others question their disability; that the stereotype of disability con extends to visible disabilities and to less apparent ones; and that, counterintuitively, the people most suspicious are nondisabled individuals with a personal connection to a disabled person and disabled people who experience suspicion themselves. Based on the richer understanding of the socio-legal phenomenon, this article suggests strategies to increase trust and reduce suspicion of the disability con.

Why Can’t We Agree on ID? Partisanship, Perceptions of Fraud, and Public Support for Voter Identification Laws

Why Can’t We Agree on ID? Partisanship, Perceptions of Fraud, and Public Support for Voter Identification Laws

Fraud: auditors' responsibility or organisational culture

AbstractBecause of the recent collapse of several major companies, investors' confidence in audited financial statements has decreased significantly. Fraud has been a major topic among many scholars and stakeholders due to its importance and impact on financial statements and economies at large. This study examines auditors' responsibility in fraud detection.The results of such an examination highlight the differences between the perception of fraud by audit trainees and by experienced auditors. Gender differences are also highlighted in relation to fraud procedures and perception of fraud. External auditors in the Middle East are aware, to a certain extent, of their responsibilities regarding fraud detection and prevention. Audit work is conducted in relative compliance with established auditing standards. Additional testing that is over and above their responsibilities is being done in some cases due to auditors' concerns for their reputation.This paper fulfils a resource need for academics and practitioners. It indicates that the existence of fraud in the Middle East is not linked to auditors' misunderstanding of their responsibilities, but might be attributed to the corporate culture and environment.

Modelo propuesto para la detección de fraudes por parte de los auditores internos basado en las Normas Internacionales de Auditoría

Los auditores internos en ejercicio de sus funciones tienen la responsabilidad de detectar el fraude, aspecto que deben considerar tanto en la planeación como en la ejecución de su trabajo de auditoría. No obstante, no hay reglamentos ni normas que orienten al auditor interno para realizar esta labor de manera precisa. En efecto, esta carencia de orientación en la materia ha llevado a estudiar el efecto de las Normas Internacionales de Auditoría (NIA) aplicadas por los auditores externos sobre los procedimientos de auditoría interna. En este sentido, se procedió a diseñar un instrumento para medir las variables que afectan la detección de fraudes usando la NIA 240, Responsabilidad del auditor de considerar el fraude y error en una auditoría de estados financieros, documento del cual se utilizaron las 96 afirmaciones relacionadas con indicadores globales de riesgos de fraude en los estados financieros y de errores originados por la malversación de activos, que fueron sometidas a consideración de 617 auditores internos por medio de una encuesta que evaluaba su percepción del fraude atendiendo a estas afirmaciones. Usando un análisis factorial exploratorio y posteriormente confirmatorio (Modelo de ecuaciones estructurales, Structural Equations Model, SEM), podemos sostener con evidencia científica que, con la evaluación de solo 17 variables de las 96 previamente definidas en la NIA 240, y con un alto grado de seguridad —más de un 87%—, los auditores internos deberían ser capaces de minimizar la posibilidad de fraude en las empresas.

Editorial: Misconduct in Scientific Publications

Editorial: Misconduct in Scientific Publications