Occupational Fraud Annotated Bibliography

Van Gelder, J. L., & DeVries, R. E. (2016). Traits and states at work: Lure, risk, and personality as predictors of occupational crime. Psychology, Crime & Law, 22, 701-720. doi:10.1080/1068316X.2016.1174863

The article has predicted occupational fraud by linking the characteristics of employees to the immediate operating factors in the moment of making decisions. The approach used by the article was to first differentiate between the task-related conscience of the employees as embodied by the conscientiousness personality trait, and the moral conscience as represented by the Honesty-Humility trait. Additionally, the researchers have defined the concept of “felt lure” as an effective state that makes employees feel tempted to commit a crime, and it can also be perceived as an immediate predictor of a criminal decision. Therefore, the article will be crucial in my study because it will help in understanding employees’ traits and key predictors of occupational fraud.

Yogi-Prabowo, H. (2016). Sight beyond sight: Foreseeing corruption in the Indonesian government through behavioral analysis. Journal of Financial Crime, 23, 289- 316. doi:10.1108/JFC-12-2014-0063

The article has explored the application of behavioral analysis in predicting corruption in government institutions. The article has examined the major corruption cases that took place in Indonesia in the last three years by reviewing fraud-related reports. This helped to predict the occurrence of the cases by analyzing the observable behaviors of public officials. The researcher discovered that behavioral analysis could be used to detect and prevent corruption cases. The article suggests that the major cause of corruption among public officials is bad leadership. Therefore, the article will be used to show how behavioral analysis can be used to detect the occurrence of occupational fraud in organizations.

Yost, E., & Croes, R. (2016). Conditions associated with increased risk of fraud: A model for publicly traded restaurant companies. The Journal of Hospitality Financial Management, 24, 92-109. doi:10.1080/10913211.2016.1236546

The primary focus of this article was to identify the factors that result in an increased risk of occupational fraud in restaurant companies. According to the researchers, most restaurants show that the opportunity for fraud increases when the internal controls are weak. The article has also tested the use of the fraud triangle framework on restaurant companies between 2002-2014. The article will be relevant in my thesis because it will help in understanding the various conditions in restaurant companies that are associated with the increased risks of occupational fraud.

References

Yogi-Prabowo, H. (2016). Sight beyond sight: Foreseeing corruption in the Indonesian government through behavioral analysis. Journal of Financial Crime, 23, 289- 316. doi:10.1108/JFC-12-2014-0063

Occupational Fraud Annotated Bibliography

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