Asset Details
Do you wish to reserve the book?
EMPLOYEE RECOGNITION AND ASSESSMENT OF FRAUD SCHEMES: AN INTERNATIONAL PERSPECTIVE
Hey, we have placed the reservation for you!
By the way, why not check out events that you can attend while you pick your title.
Oops! Something went wrong.
Looks like we were not able to place the reservation. Kindly try again later.
Are you sure you want to remove the book from the shelf?
EMPLOYEE RECOGNITION AND ASSESSMENT OF FRAUD SCHEMES: AN INTERNATIONAL PERSPECTIVE
Do you wish to request the book?
EMPLOYEE RECOGNITION AND ASSESSMENT OF FRAUD SCHEMES: AN INTERNATIONAL PERSPECTIVE
Please be aware that the book you have requested cannot be checked out. If you would like to checkout this book, you can reserve another copy
We have requested the book for you!
Your request is successful and it will be processed during the Library working hours. Please check the status of your request in My Requests.
Oops! Something went wrong.
Looks like we were not able to place your request. Kindly try again later.
Journal Article
EMPLOYEE RECOGNITION AND ASSESSMENT OF FRAUD SCHEMES: AN INTERNATIONAL PERSPECTIVE
2006
Overview
This study examines the link between culture and ethical decision making in the context of international oil and gas operations. Specifically, this study examines the extent to which cultural differences influence oil and gas accountants' assessment of fraudulent business activities. The survey includes two fraudulent statement scenarios, one involving fraudulent financial statements and the other involving fraudulent non-financial statements. Overall, the respondents underrated the seriousness of these two scenarios with the ratings of the Asia-Pacific respondents being significantly lower than those of respondents from the other regions. The survey includes four corruption schemes, including economic extortion, illegal gratuity, conflict of interest, and bribery. Employee understanding of corruption schemes is particularly relevant to the provisions of the Foreign Corrupt Practices Act; however, respondents consistently assessed the corruption-related scenarios as being only moderately serious. The Asia-Pacific respondents consistently rated the schemes lower than did the respondents from the other regions. Nine scenarios involve asset misappropriation schemes. Overall the respondents assessed the scenarios involving cash register disbursement and check tampering schemes as involving highly serious fraudulent activities. The results indicate that cultural differences play a significant role in accountants' assessments of a variety of fraud-related activities, especially schemes involving corruption and asset misappropriation.
