How to cite this paper
Handayani, S & Kawedar, W. (2021). Could the minimization of opportunity prevent fraud? An empirical study in the auditors’ perspective.Accounting, 7(5), 1157-1166.
Refrences
Abdulrahman, S. (2019). Forensic accounting and fraud prevention in Nigerian public sector: A conceptual paper. International Journal of Accounting & Finance Review, 4(2), 13-21.
Albrecht, W. S., Albrecht, C., & Albrecht, C. C. (2008). Current trends in fraud and its detection. Information Security Journal: a Global Perspective, 17(1), 2-12.
Association of Certified Fraud Examiniers, 2016, Report to the Nation (RTTN), USA.
Astarani, J., & Angelita, A. (2014). Analisis Pengaruh Peranan Badan Pengawas, Aktivitas Pengendalian, dan Sistem Kompensasi Terhadap Kecurangan Akuntansi (Studi Pada Koperasi di Kota Pontianak). Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura, 3(2), 43-64.
Atağan, G., & Kavak, A. (2017). Relationship between fraud auditing and forensic accounting. International Journal of Contemporary Economics & Administrative Sciences, 7, 194-223
Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants' perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5), 520-535.
Dorminey, J. W., Fleming, A. S., Kranacher, M. J., & Riley Jr, R. A. (2010). Beyond the fraud triangle. The CPA Journal, 80(7), 17.
Dorminey, J. W., Fleming, A. S., Kranacher, M. J., & Riley Jr, R. A. (2012). Financial fraud. The CPA Journal, 82(6), 61.
Fullerton, R. R., & Durtschi, C. (2010). The Effect of Professional Skepticism on The Fraud Detection Skills of Internal Auditors. Utah State University Working Paper.
Gbegi, D. O., & Adebisi, J. F. (2015). Analysis of fraud detection and prevention strategies in the Nigerian public sector. Journal of Good Governance and Sustainable Development in Africa (JGGSDA), 2(4), 109-128.
Ghazali, M. Z., Rahim, M. S., Ali, A., & Abidin, S. (2014). A preliminary study on fraud prevention and detection at the state and local government entities in Malaysia. Procedia-Social and Behavioral Sciences, 164, 437-444.
Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21. Semarang: BPFE Undip.
Johansson, E., & Carey, P. (2016). Detecting fraud: The role of the anonymous reporting channel. Journal of business ethics, 139(2), 391-409.
Kummer, T. F., Singh, K., & Best, P. (2015). The effectiveness of fraud detection instruments in not-for-profit organizations. Managerial Auditing Journal, 30(4/50), 435 - 455.
Mansor, N., & Abdullahi, R. (2015). Fraud triangle theory and fraud diamond theory. Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Science, 1, 38-45.
Mukoro, D. O., Yamusa, O., & Faboyede, O. S. (2013). The Role Of Forensic Accounting In Fraud Detection And National Security. B VIMSR's Journal of Management Research, 5(1), 40-47.
Noviani, D. P., & Sambharakreshna, Y. (2014). Pencegahan kecurangan dalam organisasi pemerintahan. Journal of Auditing, Finance, and Forensic Accounting, 2(2), 61-70.
Okezie, A. (2012). An analysis of fraud in Nigerian banks. American Charter of Economics and Finance, 1(2), 60-73.
Othman, R., Aris, N. A., Mardziyah, A., Zainan, N., & Amin, N. M. (2015). Fraud detection and prevention methods in the Malaysian public sector: Accountants’ and internal auditors’ perceptions. Procedia Economics and Finance, 28, 59-67.
Petraşcu, D., & Tieanu, A. (2014). The role of internal audit in fraud prevention and detection. Procedia Economics and Finance, 16, 489-497.
Prawira, I. M. D., Herawati, N. T., AK, S., Darmawan, N. A. S., & SE, A. (2014). Pengaruh moralitas individu, asimetri informasi dan efektivitas pengendalian internal terhadap kecenderungan kecurangan (fraud) akuntansi (Studi empiris pada Badan Usaha Milik Daerah kabupaten Buleleng). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2(1).
Rahman, R. A., & Anwar, I. S. K. (2014). Effectiveness of fraud prevention and detection techniques in Malaysian Islamic banks. Procedia-Social and Behavioral Sciences, 145, 97-102.
Rodgers, W., Söderbom, A., & Guiral, A. (2015). Corporate social responsibility enhanced control systems reducing the likelihood of fraud. Journal of Business Ethics, 131(4), 871-882.
Shintadevi, P. F. (2015). Pengaruh keefektifan pengendalian internal, ketaatan aturan akuntansi dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel intervening. Nominal: Barometer Riset Akuntansi dan Manajemen, 4(2), 111-126.
Simamora, H. (2002). Auditing.Yogyakarta: UPP AMP YKPN.
Suh, J. B., Nicolaides, R., & Trafford, R. (2019). The effects of reducing opportunity and fraud risk factors on the occurrence of occupational fraud in financial institutions. International Journal of Law, Crime and Justice, 56, 79-88.
Transparency International, 2015. The Corruption Index Perception. Berlin. Tersedia di www.transparency.org.
Zimbelman, M. F. (1997). The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions. Journal of Accounting Research, 35, 75-97.
Albrecht, W. S., Albrecht, C., & Albrecht, C. C. (2008). Current trends in fraud and its detection. Information Security Journal: a Global Perspective, 17(1), 2-12.
Association of Certified Fraud Examiniers, 2016, Report to the Nation (RTTN), USA.
Astarani, J., & Angelita, A. (2014). Analisis Pengaruh Peranan Badan Pengawas, Aktivitas Pengendalian, dan Sistem Kompensasi Terhadap Kecurangan Akuntansi (Studi Pada Koperasi di Kota Pontianak). Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura, 3(2), 43-64.
Atağan, G., & Kavak, A. (2017). Relationship between fraud auditing and forensic accounting. International Journal of Contemporary Economics & Administrative Sciences, 7, 194-223
Bierstaker, J. L., Brody, R. G., & Pacini, C. (2006). Accountants' perceptions regarding fraud detection and prevention methods. Managerial Auditing Journal, 21(5), 520-535.
Dorminey, J. W., Fleming, A. S., Kranacher, M. J., & Riley Jr, R. A. (2010). Beyond the fraud triangle. The CPA Journal, 80(7), 17.
Dorminey, J. W., Fleming, A. S., Kranacher, M. J., & Riley Jr, R. A. (2012). Financial fraud. The CPA Journal, 82(6), 61.
Fullerton, R. R., & Durtschi, C. (2010). The Effect of Professional Skepticism on The Fraud Detection Skills of Internal Auditors. Utah State University Working Paper.
Gbegi, D. O., & Adebisi, J. F. (2015). Analysis of fraud detection and prevention strategies in the Nigerian public sector. Journal of Good Governance and Sustainable Development in Africa (JGGSDA), 2(4), 109-128.
Ghazali, M. Z., Rahim, M. S., Ali, A., & Abidin, S. (2014). A preliminary study on fraud prevention and detection at the state and local government entities in Malaysia. Procedia-Social and Behavioral Sciences, 164, 437-444.
Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21. Semarang: BPFE Undip.
Johansson, E., & Carey, P. (2016). Detecting fraud: The role of the anonymous reporting channel. Journal of business ethics, 139(2), 391-409.
Kummer, T. F., Singh, K., & Best, P. (2015). The effectiveness of fraud detection instruments in not-for-profit organizations. Managerial Auditing Journal, 30(4/50), 435 - 455.
Mansor, N., & Abdullahi, R. (2015). Fraud triangle theory and fraud diamond theory. Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Science, 1, 38-45.
Mukoro, D. O., Yamusa, O., & Faboyede, O. S. (2013). The Role Of Forensic Accounting In Fraud Detection And National Security. B VIMSR's Journal of Management Research, 5(1), 40-47.
Noviani, D. P., & Sambharakreshna, Y. (2014). Pencegahan kecurangan dalam organisasi pemerintahan. Journal of Auditing, Finance, and Forensic Accounting, 2(2), 61-70.
Okezie, A. (2012). An analysis of fraud in Nigerian banks. American Charter of Economics and Finance, 1(2), 60-73.
Othman, R., Aris, N. A., Mardziyah, A., Zainan, N., & Amin, N. M. (2015). Fraud detection and prevention methods in the Malaysian public sector: Accountants’ and internal auditors’ perceptions. Procedia Economics and Finance, 28, 59-67.
Petraşcu, D., & Tieanu, A. (2014). The role of internal audit in fraud prevention and detection. Procedia Economics and Finance, 16, 489-497.
Prawira, I. M. D., Herawati, N. T., AK, S., Darmawan, N. A. S., & SE, A. (2014). Pengaruh moralitas individu, asimetri informasi dan efektivitas pengendalian internal terhadap kecenderungan kecurangan (fraud) akuntansi (Studi empiris pada Badan Usaha Milik Daerah kabupaten Buleleng). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2(1).
Rahman, R. A., & Anwar, I. S. K. (2014). Effectiveness of fraud prevention and detection techniques in Malaysian Islamic banks. Procedia-Social and Behavioral Sciences, 145, 97-102.
Rodgers, W., Söderbom, A., & Guiral, A. (2015). Corporate social responsibility enhanced control systems reducing the likelihood of fraud. Journal of Business Ethics, 131(4), 871-882.
Shintadevi, P. F. (2015). Pengaruh keefektifan pengendalian internal, ketaatan aturan akuntansi dan kesesuaian kompensasi terhadap kecenderungan kecurangan akuntansi dengan perilaku tidak etis sebagai variabel intervening. Nominal: Barometer Riset Akuntansi dan Manajemen, 4(2), 111-126.
Simamora, H. (2002). Auditing.Yogyakarta: UPP AMP YKPN.
Suh, J. B., Nicolaides, R., & Trafford, R. (2019). The effects of reducing opportunity and fraud risk factors on the occurrence of occupational fraud in financial institutions. International Journal of Law, Crime and Justice, 56, 79-88.
Transparency International, 2015. The Corruption Index Perception. Berlin. Tersedia di www.transparency.org.
Zimbelman, M. F. (1997). The effects of SAS No. 82 on auditors' attention to fraud risk factors and audit planning decisions. Journal of Accounting Research, 35, 75-97.