Metrika

  • citati u SCIndeksu: 0
  • citati u CrossRef-u:0
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:16
  • preuzimanja u poslednjih 30 dana:16

Sadržaj

članak: 10 od 54  
Back povratak na rezultate
2018, vol. 21, br. 83, str. 7-19
Modifikacije trougla prevare - novi modeli
Univerzitet Sinergija, Bijeljina, Republika Srpska, BiH

e-adresapvukadinovic@singidunum.ac.rs
Ključne reči: prevara; trougao prevare; dijamant model; pentagon model; ostali modeli
Sažetak
Jedan od prvih modela prevare koji je našao svoje mesto u literaturi i praksi bio je trougao prevare. Ovaj model prevare, koji je kao bazni model decenijama privlačio pažnju i praktičara ali i teoretičara, u kasnijim godinama svog trajanja doživeo je nekoliko modifikacija. Ove promene modela nastajale su kao nužna posledica izmenjenih uslova poslovanja, posebno u finansijskoj industriji. Prve modifikacije su se ticale samo jednog elementa trougla prevare, odnosno ovaj model je i dalje imao 'geometrijski' oblik, ali sa promenjenom sadržinom. Na temelju ovog modela nastali su i drugi modeli tako što je broj elemenata koji su sadržali novi modeli povećavan sinhronizovano sa zahtevima stalno menjajućih uslova poslovanja. Tako su nastajali Dijamant model prevare i Pentagon model prevare. Međutim, nisu samo ovi modeli, bazirani na elementima baznog modela, zaživeli u literaturi. Pojavili su se i novi modeli koji nemaju 'geometrijsku' strukturu: 'Fraud Scale Model', M.I.C.E. model i 'Disposition Based Fraud Model'.
Reference
Abayomi, S.O., Abayomi, S.O. (2016) Personal Ethics and Fraudster Motivation: The Missing Link in Fraud Triangle and Fraud Diamond Theories. International Journal of Academic Research in Business and Social Sciences, 6(2), 159-165
Abdullahi, R., Mansor, N. (2015) Fraud Triangle Theory and Fraud Diamond Theory. Understanding the Convergent and Divergent For Future Research. International Journal of Academic Research in Accounting, Finance and Management Sciences, 5(4), pp.38-45
Albrecht, W.S., Albrecht, C.C., Albrecht, C.O. (2006) Fraud examination. New York, NY: Thomson South Western
Bressler, M.S., Bressler, L.A. (2007) A model for prevention and detection of criminal activity impacting small business. Entrepreneurial Executive, Vol. 12, pp. 23-36
Cressey, D.R. (1953/1973) Other people's money: A study in the social psychology of embezzlement. Montclair, NJ: Paterson Smith, 1953; reprint
Dorminey, J., Fleming, A. S., Kranacher, M., Riley, R.A. (2012) The Evolution of Fraud Theory. Issues in Accounting Education, 27(2): 555-579
Free, C. (2015) Looking through the fraud triangle: a review and call for new directions. Meditari Accountancy Research, 23(2): 175-196
Gbegi, D.O., Adebisi, J.F. (2013) The new fraud diamond model-how can it help forensic accountants in fraud investigation in Nigeria. European Journal of Accounting Auditing and Fiancé Research, 1(4); 129-138
Goldman, P. (2010) Fraud in the Markets. Hoboken, New Jersey: John Wiley and Sons
Johnson, M.P.O., Shitub, S., Che, A.A., Ratnawatc, V., Abdul, H.M.A., Oluyemisi, A.R., Hartono, K.B. (2017) Forensic accounting and cyber atack: Considering the relevance of behavioural theories in fraud prevention, detection and response. u: International Conference on Accounting Studies (ICAS) 2017 18-20 September 2017, Putrajaya, Malaysia, Dostupno na:
Kassem, R., Higson, A. (2012) The new fraud triangle model. Journal of Emerging Trends in Economics and Management Sciences, 3(3); 191-195
Kranacher, M., Riley, R., Wells, J. (2011) Forensic accounting and fraud examination. New Jersey: John Wiley & Sons
Mackevicius, J., Giriunas, L. (2013) Transformational research of the fraud triangle. Ekonomika, 92(4); 150-163
Mangala, D., Kumari, P. (2015) Corporate fraud prevention and detection: Revisiting the literature. dostupno na:
Marks, J. (2009) Playing of ense in a high-risk environment. New York: Crowe Horwath, dostupno na:
Puspasari, N., Suwardi, E. (2016) The effect of individual morality and internal control on the propensity to commit fraud: evidence from local governments. Journal of Indonesian Economy and Business, 31(1): 208
Raval, V. (2018) A Disposition-Based Fraud Model: Theoretical Integration and Research Agenda. Journal of Business Ethics, 150(3): 741-763
Ruankaew, T. (2016) Beyond the Fraud Diamond. International Journal of Bussiness Management and Economic Research, no. 7(1), pp. 474-476
Tugas, F.C. (2012) Exploring a new element of fraud: A study on selected financial accounting fraud cases in the world. American International Journal of Contemporary Research, 2(6); 112-121
Vassiljev, M., Alver, L. (2016) Concept and periodization of fraud models: Theoretical review. u: 5th International Conference on Accounting, Auditing, and Taxation, Tallin, Estonia, December 8-9
Wolfe, D.T., Hermanson, D.R. (2004) The fraud diamond: Considering the four elements of fraud. CPA Journal, 74(12); 38-42
 

O članku

jezik rada: srpski
vrsta rada: pregledni članak
DOI: 10.5937/Rev1883007V
objavljen u SCIndeksu: 15.11.2018.

Povezani članci

Revizor (2018)
Teorijski i empirijski aspekti trougla prevare
Vukadinović Predrag, i dr.

Ekonomika preduzeća (2011)
Etička dimenzija kvaliteta finansijskog izveštavanja
Malinić Dejan

Revizor (2016)
Forenzička revizija - potreba ili izbor?
Vukadinović Predrag, i dr.

prikaži sve [4]