Fraud Risk Management Over Financial Reporting: A Contingency Theory Perspective
DOI:
https://doi.org/10.33423/jlae.v15i4.171Keywords:
Leadership, Accountability, Business Management, Fraud risk managementAbstract
Fraud risk management an integral part of managing modern organizations. We examine the role that contingency variables play in fraud risk management. We consider environmental uncertainties, organization strategy, and organization size and note negative effects on fraud risk management. We argue that the prospector strategy is more likely to result in stronger controls and hence reduce the likelihood that fraud will be reported in the financial statements. On the other hand, when organizations choose a defender strategy, they are less likely to have strong controls, and there is an increased likelihood of fraud.
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Published
2018-12-01
How to Cite
Lamptey, E. K., & Singh, R. P. (2018). Fraud Risk Management Over Financial Reporting: A Contingency Theory Perspective. Journal of Leadership, Accountability and Ethics, 15(4). https://doi.org/10.33423/jlae.v15i4.171
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