Purpose This paper aims to investigate how the literature has been addressing the relationships between corporate fraud and executive behavior and corporate fraud and information technology (IT) controls. Design/methodology/approach A systematic literature review was performed following the planning phases proposed by Levy and Ellis (2006), illuminated by the research onion, developed by Saunders et al. (2007). Findings The main findings of the studies analyzed refer basically to models to assess the risk of fraud. These risks originate from the market, from the organization itself or from individuals and also from their relationship networks. Subsequently, the main risks identified by the authors were classified according to their origin, the main theories approached and the “solutions” for the risks presented by the authors as the product of their work. Research limitations/implications It should be noted that this study is not free of limitations, of which two stand out: the full body of articles on the subject was certainly not evaluated. Although the search has been systematic and judicious both by the combination of keywords for the searches, as well as by the use of the main databases and also by the rigor in the description of the procedures and the analysis of the articles in the light of Research Onion was based on the authors’ knowledge that may have been limited in some respect. Practical implications As a practical implication, there is the relationship of red flags and their classification by origin, as they can be very useful for planning the work of internal and external auditors. Social implications It is considered that this work can be a starting point for scholars who are interested in the corporate fraud phenomenon, given that the data was collected and organized systematically. Originality/value The analysis of the articles in relation to Research Onion shed light on the main philosophical and methodological characteristics of the studies. Also, regarding the relationships between corporate fraud and IT controls, existing scientific research appears to be limited. Searches for the terms information technology and information systems were extended, as well as search strings tested with the terms data governance and IT governance without results. This fact demonstrates that there may be (as far as the results have reached) a vast area of research on corporate fraud in the field of systems knowledge and information technology.
Lei de Newcomb Benford - LNB, foi concebida pelo astrônomo e matemático Simon Newcomb, em 1881. Seus estudos demonstraram que a ocorrência de um número natural, de modo espontâneo ou aleatório, não se dava na proporção esperada de 1/9, mas segundo uma distribuição logarítmica. Desde então, esta lei vem sendo testada em muitas áreas do conhecimento. Em finanças corporativas, os estudiosos têm testado a lei para investigar fraudes em dados contábeis. Contudo, ainda não há consenso sobre a eficácia da LNB nesse âmbito. Assim, o objetivo deste artigo é identificar os argumentos favoráveis e contrários, bem como os métodos de pesquisa e os principais achados das pesquisas sobre a aplicação da LNB como ferramenta de auditoria. Para tanto, aplicou-se uma Revisão Sistemática de Literatura, seguindo os passos de Levy e Ellis (2006). Deste modo, além de informações sobre autoria, modelos utilizados pelos autores para suportar suas conclusões e seus principais achados, apresentam-se lacunas de pesquisa, e as implicações para o futuro da pesquisa são discutidas.Palavras-chave: Lei de Newcomb Benford. Revisão sistemática. Auditoria contábil.ABSTRACTNewcomb Benford’s Law - LNB, was conceived by the astronomer and mathematician Simon Newcomb, in 1881. His studies showed that the occurrence of a natural number, spontaneously or randomly, did not occur in the expected proportion of 1/9, but according to a logarithmic distribution. Since then, this law has been tested in many areas of knowledge. In corporate finance, scholars have tested the law to investigate fraud in accounting data. However, there is still no consensus on the effectiveness of LNB in this area. Thus, the objective of this article is to identify the arguments for and against, as well as the research methods and the main findings of research on the application of LNB as an audit tool. For that, a Systematic Literature Review was applied, following the steps of Levy and Ellis (2006). Thus, in addition to information on authorship, models used by the authors to support their conclusions and main findings, research gaps are presented, and the implications for the future of research are discussed.Keywords: Newcomb Benford’s law. Systematic review. Accounting audit..
Purpose This systematic literature review aims to identify how literature approaches motivations for committing fraud in financial statements and presents a framework on these motivations in the light of organismic integration theory (OIT). Design/methodology/approach Therefore, initially, 251 articles were analyzed. Through a systematic review of the literature, 25 were submitted to content analysis. Findings The findings suggest that the OIT explains motivational processes neglected by traditional theories, such as the fraud triangle and agency theory. Both theories consider that all human beings are utilitarian by nature. The authors expect that the better we understand the motivational factors that contribute to the large-scale endorsement of immoral behavior, it would be easier to prevent accounting fraud incidents. Research limitations/implications This work went to the limit of the proposition of premises; however, other authors can be to advance to the empirical tests. Practical implications So, different people have different motivations for committing fraud. For this reason, it is important that organizations, auditors, regulatory and professional bodies that are engaged in combating such dysfunctional behaviors seek to know more deeply whether people are more externally or internally motivated. Social implications This recognition will make it possible to design adequate rules and controls, rather than assuming that everyone is equal, and will be discouraged from committing fraud only when there is a severe punishment associated with it. Originality/value This study adds to the stream of scholars who analyze fraud from a broader perspective than the assumption that all beings are rational and seek to maximize their well-being. However, to the best of the authors’ knowledge, this is the first study to analyze the phenomenon of fraud from the perspective of the OIT.
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