AN EMPIRICAL ANALYSIS OF THE NEW FRAUD DIAMOND MODEL IN FORENSIC ACCOUNTING PRACTICE IN NIGERIA
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| Format: | Recurso digital |
| Langue: | anglais |
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Zenodo
2025
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| _version_ | 1866901153571143680 |
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| author | Abdulrahman, Sadiq Ibrahim Yusuf |
| author_facet | Abdulrahman, Sadiq Ibrahim Yusuf |
| contents | <p><span>Fraud has been associated with human organisation from recorded history. Investigating and detecting fraud is not an easy task and requires thorough knowledge about the nature of fraud, how it can be committed and concealed. Forensic Accountants are increasingly being asked to play an important role in helping organisations investigate, prevent and detect fraud. This paper aims at broadening Forensic Accountants knowledge about fraud and why it occurs. The paper adopts secondary source of data to explain Wolf and Hermanson fraud theory and shows its relevance, presents the other fraud models and relates them to Wolf and Hermanson’s model, and proposes a “New Fraud Diamond Model’’ that Forensic Accountants could use when assessing the risk of fraud in Nigeria</span></p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_19202707 |
| institution | Zenodo |
| language | eng |
| publishDate | 2025 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | AN EMPIRICAL ANALYSIS OF THE NEW FRAUD DIAMOND MODEL IN FORENSIC ACCOUNTING PRACTICE IN NIGERIA Abdulrahman, Sadiq Ibrahim Yusuf Fraud, Fraud Diamond Model, Fraud Investigation, Forensic Accountants, Fraud Detection <p><span>Fraud has been associated with human organisation from recorded history. Investigating and detecting fraud is not an easy task and requires thorough knowledge about the nature of fraud, how it can be committed and concealed. Forensic Accountants are increasingly being asked to play an important role in helping organisations investigate, prevent and detect fraud. This paper aims at broadening Forensic Accountants knowledge about fraud and why it occurs. The paper adopts secondary source of data to explain Wolf and Hermanson fraud theory and shows its relevance, presents the other fraud models and relates them to Wolf and Hermanson’s model, and proposes a “New Fraud Diamond Model’’ that Forensic Accountants could use when assessing the risk of fraud in Nigeria</span></p> |
| title | AN EMPIRICAL ANALYSIS OF THE NEW FRAUD DIAMOND MODEL IN FORENSIC ACCOUNTING PRACTICE IN NIGERIA |
| topic | Fraud, Fraud Diamond Model, Fraud Investigation, Forensic Accountants, Fraud Detection |
| url | https://doi.org/10.5281/zenodo.19202707 |