International Journal of Accounting Research

Business Walker School of Business, Piedmont College, 10 Central Ave Demorest, USA

Biography

Jennica Moore is affiliated to Business Walker School of Business, Piedmont College, 10 Central Ave Demorest, USA. she is a recipient of many awards and grants for her valuable contributions and discoveries in major area of subject research. Her international experience includes various programs, contributions and participation in different countries for diverse fields of study. Her research interests reflect in her wide range of publications in various national and international journals.Occupational Fraud Models: A Comparative Analysis and Proposed Expanded Model

 

Publications

• Review Article   
  Occupational Fraud Models: A Comparative Analysis and Proposed Expanded Model
  Author(s): Jennica Moore*
  
  The purpose of this paper is to perform a comparative analysis of three existing occupational fraud models: the fraud triangle, the fraud diamond, and the fraud scale. The first part of this analysis includes a discussion about the components of occupational fraud and the theoretical framework used to explain its occurrence. Secondly, all three occupational fraud models are compared and weaknesses are discussed. After a comprehensive analysis of the current models is complete, a new model is presented. This new model combines the strengths of all three previous models, as well as adds an additional component – organizational culture. This analysis demonstrates the need to expand on and revise the current models to include organizational culture. Organizational culture can deter or invite people to commit occupational fraud. Some existing models include organizational culture wit.. View more»
  

  Abstract PDF