How Can Psychology and Religious Beliefs Affect on Fraud Triangle? Repository

How Can Psychology and Religious Beliefs Affect on Fraud Triangle?

Bassem Ismail and Hamidah (2019) How Can Psychology and Religious Beliefs Affect on Fraud Triangle? Media Riset Akuntansi, Auditing & Informasi, 19 (1). pp. 53-68. ISSN 2442-9708, eISSN : 2442-9708

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Official URL: https://www.trijurnal.lemlit.trisakti.ac.id/mraai/...

Abstract

In this paper, I explore the emphasis of the fraud triangle as a salutary model for a practitioner to extract fraud. This paper is anchored through psychology and religious theories and is propped with prove from holy books. The findings point out that the Own lust “Hawa Nafsu” (HN) supporter and basic stone to control devil desire (DD) that control by humans lust that’s a present new model in preventing fraud. Fraud is a manifold phenomenon, whose religious theories may not fit all the cases into a fixed model. Thus, fraud triangle not adequately credible model, so antifraud practitioner should consider fraud from a religious perspective. The study uses secondary sources of information to get it from magazine articles, textbooks,and the Internet. The discussion of the two theories contributes tounderstandingfrauds especially by legitimate accountants, auditors, fraudsters and other fraudulent entities. The study also serves as a guide forfurther research on fraud.

Item Type:

Article

Uncontrolled Keywords:

Fraud triangle; fraud; Hawa Nafsu (HN); Devil Desire (DD);psychology.

Subjects:

H Social Sciences
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ9701-9940 Public accounting. Auditing

Divisions:

04. Fakultas Ekonomi dan Bisnis > Akuntansi

Creators: