This project is concerned with the response of Australian organisations to the incurrence of fraud, as little is known about the responses of Australian businesses to the incidence of major fraud.
Current projects
This project is concerned with understanding common strategies used to perpetuate fraud within Australian organisations. Corporations devote enormous amounts of resources fighting fraud each year, yet the challenges organisations face in preventing and detecting fraud is still poorly understood.
This project investigates the nature of rationalisations employed by fraud offenders. Research investigating the notion of rationalisation has been scant and this element of the fraud triangle has received the least amount of attention from fraud researchers.
This project examines the outcomes and motivations for whistleblowers in organisations in Australia. Whistle-blowing is a cost-effective, highly effective mechanism for detecting fraud that has consistently been identified as the major mode of fraud detection in organisations.
Past projects
A survey of auditors who investigated fraud and employees who witnessed fraud within organizations was used to investigate whether/how instrumental organizational climate is associated with fraud. The project provides further evidence of important social dimensions connected to fraud offending.
This project identified and examined four distinct pathways to accountant fraud offending. The project also established the importance of situational attitude in moderating personal character, and the variable importance of the fraud triangle elements across different fraud pathways.
This project examined why individuals co-offend in fraud. From this project, dimensions and archetypes of co-offending are identified and examined. The study highlights the importance of understanding co-offending as something more than an incidental feature of fraud.
This project aimed to review popular frameworks used to examine fraud. This review earmarked three areas where there is considerable scope for academic research to guide and inform important debates within organisations and regulatory bodies.
Grants
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Australian Institute of Criminology - Criminology Research Grants Program (2016)
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Australian Research Council Future Fellowship (2011-2015)
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UNSW Business School SilverStar Scheme (2015)
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Chartered Institute of Management Accountants Centre of Excellence Australasia Research Grants (2014)
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Chartered Accountants Australia and New Zealand Research Grants Program (2013, 2014)
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Accounting and Finance Association of Australia and New Zealand Research Grants (2012/3, 2013/14)
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Australian School of Business Research Grants Scheme (2012, 2013)
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CPA Australia Global Research Perspectives Program (2010)
In this section
Interested in participating in our research?
Interested in participating in our research?
We are interested in hearing from potential interviewees who would be willing to confidentially discuss their experience as a offender, victim or whistle-blower for research purposes.