This study investigates the dark side of the non-fungible token(NFT)marketplace,with a focus on understanding the risks,and underlying factors driving fraud in the NFT ecosystem.Using the fraud triangle framework,this...This study investigates the dark side of the non-fungible token(NFT)marketplace,with a focus on understanding the risks,and underlying factors driving fraud in the NFT ecosystem.Using the fraud triangle framework,this study examines pressure,opportunity,and rationalization from individual and organizational perspectives.The research provides a comprehensive understanding of the contributing factors to NFT marketplace fraud by analyzing the reasons behind fraudulent actions.A conceptual framework is developed that includes ten propositions to aid in understanding the complexity of this issue.This study’s outcomes will assist policymakers in crafting efficient approaches to mitigate fraud within the NFT marketplace.展开更多
This research aims to understand the causes of fraud through the approach of the Fraud Triangle Theory,which includes three main factors:pressure,opportunity,rationalization.By using the Systematic Literature Review m...This research aims to understand the causes of fraud through the approach of the Fraud Triangle Theory,which includes three main factors:pressure,opportunity,rationalization.By using the Systematic Literature Review method from various relevant international journals,it analyzed systematically to identify patterns,trends,and theoretical contributions to efforts in detecting and preventing fraud.The results of this study show that the three factors in the Fraud Triangle Theory significantly contribute to the occurrence of fraud.Opportunity as the most dominant factor is caused by weak internal control systems and lack of oversight.In addition,economic pressure,and a permissive organizational environment,as well as the rationalization processes by individuals,also increase the tendency for a person to commit fraud.These findings emphasize the need for a comprehensive approach in fraud prevention strategies,through ethical values,the establishment of an organizational culture with integrity,and the implementation of more effective internal control and oversight.展开更多
This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit...This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.展开更多
This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit...This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.展开更多
Financial fraud,which has become a global issue,is a subject of discussion,surpassing time.Financial fraud significantly undermines investors’confidence and affects the health of capital markets.Hence,it is valuable ...Financial fraud,which has become a global issue,is a subject of discussion,surpassing time.Financial fraud significantly undermines investors’confidence and affects the health of capital markets.Hence,it is valuable to explore the reasons for committing financial fraud and propose solutions to this issue.This paper focuses on two financial fraud cases in recent years,Toshiba in 2015 and Luckin Coffee in 2020,analyzes and compares the reasons for the financial fraud in terms of pressure and opportunity factors,as well as proposes comprehensive suggestions for dealing with the corporate financial fraud issue.展开更多
文摘This study investigates the dark side of the non-fungible token(NFT)marketplace,with a focus on understanding the risks,and underlying factors driving fraud in the NFT ecosystem.Using the fraud triangle framework,this study examines pressure,opportunity,and rationalization from individual and organizational perspectives.The research provides a comprehensive understanding of the contributing factors to NFT marketplace fraud by analyzing the reasons behind fraudulent actions.A conceptual framework is developed that includes ten propositions to aid in understanding the complexity of this issue.This study’s outcomes will assist policymakers in crafting efficient approaches to mitigate fraud within the NFT marketplace.
文摘This research aims to understand the causes of fraud through the approach of the Fraud Triangle Theory,which includes three main factors:pressure,opportunity,rationalization.By using the Systematic Literature Review method from various relevant international journals,it analyzed systematically to identify patterns,trends,and theoretical contributions to efforts in detecting and preventing fraud.The results of this study show that the three factors in the Fraud Triangle Theory significantly contribute to the occurrence of fraud.Opportunity as the most dominant factor is caused by weak internal control systems and lack of oversight.In addition,economic pressure,and a permissive organizational environment,as well as the rationalization processes by individuals,also increase the tendency for a person to commit fraud.These findings emphasize the need for a comprehensive approach in fraud prevention strategies,through ethical values,the establishment of an organizational culture with integrity,and the implementation of more effective internal control and oversight.
文摘This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.
文摘This study explores ethical violations and audit failures in various large-scale corporate fraud cases.Using a qualitative descriptive method and based on secondary data from documented fraud cases and published audit reports,the study applies the Fraud Triangle framework,focusing on how weak integrity,objectivity,and professional competence have undermined public trust in the auditing profession.Using a qualitative descriptive method and the Fraud Triangle framework,which includes pressure,opportunity,and rationalization,the study analyzes cases from Indonesia(SNP Finance,Jiwasraya),China(Evergrande),and Germany(Wirecard).The analysis reveals that many audit failures observed in this study appear to stem more from ethical challenges than from technical incapability,driven by client pressure,weak internal controls,and compromised auditor independence.These cases demonstrate a recurring global pattern in which auditors neglect their responsibility to act in the public interest.
文摘Financial fraud,which has become a global issue,is a subject of discussion,surpassing time.Financial fraud significantly undermines investors’confidence and affects the health of capital markets.Hence,it is valuable to explore the reasons for committing financial fraud and propose solutions to this issue.This paper focuses on two financial fraud cases in recent years,Toshiba in 2015 and Luckin Coffee in 2020,analyzes and compares the reasons for the financial fraud in terms of pressure and opportunity factors,as well as proposes comprehensive suggestions for dealing with the corporate financial fraud issue.
