Concepedia

Internal Controls Fraud

Internal Controls Fraud is a type of corporate crime involving the deliberate manipulation, circumvention, or falsification of an organization’s internal control systems to conceal financial misstatements, misappropriate assets, or deceive auditors and stakeholders.

23

Publications

856

Citations

55

Authors

34

Institutions

Publications per year

2017–2026

11

Parents

Publications

23

Internal controls and fraud – empirical evidence from oil and gas company

Khairul Mizan Zakaria, Anuar Nawawi, Ahmad Saiful Azlin Puteh Salin · Journal of Financial Crime · 2016 · 140 citations

, , +14

Governance and Performance Changes after Accusations of Corporate Fraud

Dalia Marciukaityte, Samuel H. Szewczyk, Hatice Uzun et al. · Financial Analysts Journal · 2006 · 77 citations

, , +16

Internal control and employees’ occupational fraud on expenditure claims

Anuar Nawawi, Ahmad Saiful Azlin Puteh Salin · Journal of Financial Crime · 2018 · 77 citations

, , +14

The impact of CFO gender on corporate fraud: Evidence from China

Jin‐hui Luo, Chenchen Peng, Xin Zhang · Pacific-Basin Finance Journal · 2020 · 70 citations

, , +14

Control of fraud on mobile money services in Ghana: an exploratory study

Isaac Akomea-Frimpong, Charles Andoh, Agnes Akomea-Frimpong et al. · Journal of Money Laundering Control · 2019 · 58 citations

, , +17

1–5 of 23

Authors

55

  1. AN
    Anuar Nawawi

    Universiti Teknologi MARA, Malaysia

    2 publications · 217 citations

    2

    h-index

  2. AS
    Ahmad Saiful Azlin Puteh Salin

    Universiti Teknologi MARA, Malaysia

    2 publications · 217 citations

    2

    h-index

  3. JW
    Jun Wang

    Curtin University, Australia

    1 publications · 21 citations

    1

    h-index

  4. KM
    Khairul Mizan Zakaria

    Universiti Teknologi MARA, Malaysia

    1 publications · 140 citations

    1

    h-index

  5. MG
    Mark Gallagher

    Dublin City University, Ireland

    1 publications · 35 citations

    1

    h-index

1–5 of 55

Institutions

34

  1. Universiti Teknologi MARA

    Shah Alam, Malaysia

    2 h-index

    5 publications

    574 citations

  2. Loras College

    Dubuque, United States

    1 h-index

    1 publications

    11 citations

  3. University of Delaware

    Newark, United States

    1 h-index

    1 publications

    77 citations

  4. University of South Alabama

    Mobile, United States

    1 h-index

    1 publications

    11 citations

  5. Obafemi Awolowo University

    Ile-Ife, Nigeria

    1 h-index

    1 publications

    36 citations

  6. Centre Européen de Recherche en Economie Financière et Gestion des Entreprises

    Nancy, France

    1 h-index

    1 publications

    16 citations

  7. Western Illinois University

    Macomb, United States

    1 h-index

    2 publications

    22 citations

  8. France Business School

    Clermont-Ferrand, France

    1 h-index

    1 publications

    16 citations

1–8 of 34

Venues

  1. Journal of Financial Crime

    3 publications · 249 citations

    3

    h-index

  2. Managerial Auditing Journal

    MAJ · 1 publications · 51 citations

    1

    h-index

  3. Journal of Economics Business and Management

    JOEBM · 1 publications · 42 citations

    1

    h-index

  4. 1

    h-index

  5. Nonprofit Management and Leadership

    NML · 1 publications · 35 citations

    1

    h-index

1–5