TITLE

Conversations with inmate accountants: Motivation, opportunity and the fraud triangle

AUTHOR(S)
Dellaportas, Steven
PUB. DATE
March 2013
SOURCE
Accounting Forum;Mar2013, Vol. 37 Issue 1, p29
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Abstract: The purpose of this study is to examine the factors that influence accountants to commit fraud and to understand the function of professional roles in the advent of fraud. The data in this study were collected in interviews with four small groups of male accountants who were serving a custodial sentence for committing fraud and related offences. In sum, the evidence in this study suggests that the offenders used their positions as professional accountants to deceive others when they were confronted with a special crisis that resulted in their criminal behaviour.
ACCESSION #
86453797

 

Related Articles

  • CASE NOTE. Skelton, Ann // SA Crime Quarterly;Jun2013, Issue 44, p37 

    This case note considers the automatic review of child offenders' cases. Adult offenders' cases go on 'review in the ordinary course' in limited circumstances, but section 85 of the Child Justice Act aims to provide automatic review in a wider range of cases. The wording of section 85 and how it...

  • Alternatives to Custody for High-Risk Young Offenders: The Multisystemic Therapy Approach. Leschied, Alan W.; Cunningha, Alison // European Journal on Criminal Policy & Research;1998, Vol. 6 Issue 4, p545 

    This article describes the implementation of randomised trials in Ontario, Canada, of a community-based, therapeutic intervention for youths who would be candidates for custodial sentences because of the severity or persistence of their criminal behaviour. Many recognise the need to reduce...

  • An experimental study of prosocial motivation among criminals. Birkeland, Sigbjørn; Cappelen, Alexander; Sørensen, Erik; Tungodden, Bertil // Experimental Economics;Dec2014, Vol. 17 Issue 4, p501 

    The fact that criminal behavior typically has negative consequences for others provides a compelling reason to think that criminals lack prosocial motivation. This paper reports the results from two dictator game experiments designed to study the prosocial motivation of criminals. In a lab...

  • Universal Principles of Criminal Behavior A Tool for Analyzing Criminal Intent. Navarro, Joe; Schafer, John R. // FBI Law Enforcement Bulletin;Jan2003, Vol. 72 Issue 1, p22 

    Discusses the universal principles of criminal behavior (UPCB) in the U.S. Significance of UPCB model to investigators; Role of ideation in behavior motivation; Ability of people to communicate their conscious and subconscious thoughts.

  • ELABORATION OF RECIPROCAL VARIABLES ARTICULATING RELATIVE INVOLVEMENT AND THEIR RELATIONS TO DELINQUENCY AND CRIMINAL CAUSALITY. Clagett, Arthur F. // International Review of Modern Sociology;Autumn97, Vol. 27 Issue 2, p103 

    The purpose of this paper is to elaborate the author's theoretical model of Relative Involvement, in which he has been involved during the past twenty years. The concept involvement, as conceptualized for this theoretical mode, implies closely related, reacting interactions among reciprocal...

  • The Deviant Organization and the Bad Apple CEO: Ideology and Accountability in Media Coverage of Corporate Scandals. Benediktsson, Mike Owen // Social Forces;Jul2010, Vol. 88 Issue 5, p2189 

    What role do the media play in the identification and construction of white-collar crimes? Few studies have examined media coverage of corporate deviance. This study investigates news coverage of six large-scale accounting scandals that broke in 2001 and 2002. Using a variety of empirical...

  • A BÅ°NÖZÉS TÁRSADALAMI-GAZDASÁGI ASPEKTUSAI. ERDEI, Gábor // Military Science Review / Hadtudományi Szemle;2013, Vol. 6 Issue 2, p59 

    The author shows how the environment affects motivation of criminal behavior. The continued poverty exhort people to commit crimes. There are several theories linking the crime to the social and economic processes. The article points that the social norms and laws may be poorly maintained. The...

  • Assessing Illness- and Non-Illness-Based Motivations for Violence in Persons With Major Mental Illness. Penney, Stephanie R.; Morgan, Andrew; Simpson, Alexander I. F. // Law & Human Behavior (American Psychological Association);Feb2016, Vol. 40 Issue 1, p42 

    Research on violence perpetrated by individuals with major mental illness (MMI) typically focuses on the presence of specific psychotic symptoms near the time of the violent act. This approach does not distinguish whether symptoms actually motivate the violence or were merely present at the...

  • Community Service at the Crossroads in Ireland. McCarthy, Justin // Irish Probation Journal;Oct2014, Vol. 11, p124 

    Community service as a penal option for criminal offending is at a crossroads in Ireland. Though available as a sanction in court since 1983 as a direct alternative to a custodial sentence, under-utilisation and economic prioritisation have, in recent times, prompted government policy to promote...

Share

Read the Article

Courtesy of VIRGINIA BEACH PUBLIC LIBRARY AND SYSTEM

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics