Probing the Predictors of Fraud Using the Fraud Diamond Theory: An Empirical Evidence from Local Governments in Ghana

Arkorful, Vincent Ekow; Lugu, Benjamin Kweku; Arkorful, Vincent Ansah; Charway, Susana Mamley

doi:10.1080/08039410.2022.2080759

Cited by 4 publications

(4 citation statements)

References 44 publications

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“…In the perspective of diamond theory, auditor changes are seen as part of the rationalization element. Arkorful et al (2022) defines rationalization as a process of justifying fraud that is being planned or has been committed. Agency theory states that the principal wants good company performance so that the agent tries to provide positive signals in the form of improving company performance.…”

Section: The Effect Of Change In Auditor On Fraudulent Financial Repo...mentioning

confidence: 99%

Can The Diamond Fraud Model Influence the Occurrence of Fraudulent Financial Reporting?

Fitrianingsih,

Bandi

2024

JAMREMS

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This research is quantitative in nature and is intended to examine whether can the diamond fraud model influence the occurrence of fraudulent financial reporting. The fraud diamond theory is measured by pressure (financial stability, financial targets, and external pressure), opportunity (ineffective monitoring), rationalization (change in auditor), and capability (change of director). State-owned business (BUMN) registered on the stock exchange of Indonesia between 2016 and 2022 comprise the population considered within this research. Purposive sampling was utilized in this research to select 154 companies for the sample. In this work, logistic regression analysis is the analytical method. The findings within this research show that the variables of financial stability and financial targets have a significant negative impact on the occurrence of fraudulent financial reporting, while the variables of external pressure and director change do not affect the occurrence of fraudulent financial reporting. The variables of ineffective monitoring and change in auditors also affect the occurrence of fraudulent financial reporting .

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Section: The Effect Of Change In Auditor On Fraudulent Financial Repo...mentioning

confidence: 99%

Can The Diamond Fraud Model Influence the Occurrence of Fraudulent Financial Reporting?

Fitrianingsih,

Bandi

2024

JAMREMS

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“…The Cronbach's α coefficients of the variables utilised in this study ranged from 0.5 to 0.6 consistent with Wu Minglong's research, the constructions Cronbach's α coefficients are between 0.5 and 0.6, which is within an acceptable range. Given that the overall reliability of the components is more than 0.7, it may be argued that the questionnaire is reliable and fits the study objectives (Arkorful et al, 2022). The validity test consists of two parts: one is convergent validity, which refers to the degree of correlation between items contained in the same factor, which means that the items measure the same factor.…”

Section: Reliability and Validity Testmentioning

confidence: 99%

“…As indicated in Table 8, each variable's factor loading is larger than 0.6, the AVE value is greater than 0.5, and the composite reliability is greater than 0.7, indicating that each measurement item and the variable it represents have good convergent validity. Second, discriminant validity displays the distinctness of multiple measuring items within the same component, that is, the degree of irrelevance with other items, mostly by judging the square root of each variable AVE and the magnitude of its correlation coefficient (Arkorful et al, 2022). As shown in Table 9, the square root of AVE on each diagonal is greater than the correlation coefficient of the row and column, indicating that the variables have good discriminant validity.…”

Section: Reliability and Validity Testmentioning

confidence: 99%

Institutional Pressure and Eco-innovation: The Moderating Role of Environmental Uncertainty

Zhu,

Arkorful

2023

Science, Technology and Society

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The growing environmental difficulties triggered by enterprises’ activities have drawn academics and development experts’ attention to mechanisms to advance growth and development without compromising the environment. Discussions about eco-innovation have become topical as a result, yet there still remains a dearth of understanding on the subject. Eco-innovation emphasises the duality of technological innovation and environmental protection as long-term solutions to the inherent tensions between these goals. Despite this, there has been little research on methods to improve eco-innovation performance, taking into account internal and external factors. Cognizant of the external environment’s dynamics, this study, based on institutional theory, investigates how institutional pressure affects eco-innovation. We used a cross-sectional survey approach to draw data from 155 businesses. Results revealed institutional pressures, that is, normative, mimetic, and coercive, also environmental complexity (EC) has a positive role in promoting eco-innovation. While environmental dynamics was found to have a positive moderating effect on the relationship between normative pressure and eco-innovation, EC was revealed to have a moderating influence on the relationship between mimetic, normative pressure, and eco-innovation. In light of these seminal findings that have received little research attention, we propose policy, theoretical, and practical implications.

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“…Nurhidayah and Ridwan remark that pressure in fraud is caused by financial factors, bad habits, closest people, such as parents, siblings, and friend [50]. Modern researchers propose to add to the factors described also misuse of information technology [51] or capability (so-called Fraud Diamond Theory) [52; 53]. Brent and Atkinson note that academic dishonesty is justified by both rational decision making and post-hoc rationalizations [45].…”

Section: Introductionmentioning

confidence: 99%

The image of academic dishonesty through the eyes of students: an analysis of videos

Bylyeva¹,

Kuznetsov²,

Lobatyuk³

et al. 2023

P Sci Edu

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Introduction. Academic dishonesty impedes the achievement of the goals of education, depriving the meaning of the procedure for monitoring the knowledge and skills of students. The purpose of the article is to identify the place of cheating in the life of a student, its features and specifics. Materials and methods. The study involved 225 1-2 year students of Peter the Great St. Petersburg Polytechnic University who created their own videos on academic dishonesty. Research methods: semiotic and pedagogical-phenomenological analysis, video ethnography and pedagogical interpretation. Research results. Almost all the videos are so-called "sketches from nature", where the main character is a cheater himself. The plot of most of the videos is a classic semiotic scheme of overcoming obstacles with the help of a magical artifact. Analysis of the content of the videos shows that there are opportunities for academic cheating in the school and university environment. It is a social norm. Cheating appears as a logical consequence of an insufficient level of training, which happens out of having difficulties or not willing to spend a lot of time on it. The condemnation of academic dishonesty, which is present in most videos, does not reflect the ethical side of the issue. It instead demonstrates the consequences of cheating as a problem in the learning process or later life due to lack of knowledge. Conclusion. Analysis of the content of the videos shows that academic dishonesty is a common phenomenon in the school and university environment. The authors demonstrate excellent knowledge of the existing forms and methods of cheating, sometimes offering unusual creative forms of it. They also demonstrate the social approval of cheating from fellow students. Moreover, students are always ready to help in cheating and sometimes they can oppose the teacher in an organized way. Academic dishonesty is considered utilitarian. It seems to be a routine solution to the current problem. The analysis of the video shows that students consider incentive element as the key reason for the behaviour leading to academic dishonesty. And there is potential for solving the problem in the cooperation of teachers and students.

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Probing the Predictors of Fraud Using the Fraud Diamond Theory: An Empirical Evidence from Local Governments in Ghana

Cited by 4 publications

References 44 publications

Can The Diamond Fraud Model Influence the Occurrence of Fraudulent Financial Reporting?

Can The Diamond Fraud Model Influence the Occurrence of Fraudulent Financial Reporting?

Institutional Pressure and Eco-innovation: The Moderating Role of Environmental Uncertainty

The image of academic dishonesty through the eyes of students: an analysis of videos

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