How to cite this paper
Rosdini, D., Mita, A & Setyaningrum, D. (2021). Internal auditor reports a fraud: Courage and pressure.Accounting, 7(7), 1813-1818.
Refrences
Argyle, M. (1957). Social pressure in public and private situations. The Journal of Abnormal and Social Psychology, 54(2), 172.
Baker, N. (2007). The fraud disconnect: a shared understanding of where fraud-related responsibilities lie can help internal auditing and management avoid costly short circuits. Internal Auditor, 64(2), 38-44.
Bartolucci, D. D., Bobek, T. M., & LaTorre, J. A. (2011). Internal Audit: The Second Line of Defense. In Skalak, S. L, Golden, T.W, Clayton, M. M, & Pill, J. S. (2nd Edition.), A Guide to Forensic Accounting Investigation (chapter 6).
Byrne, K. A., Silasi-Mansat, C. D., & Worthy, D. A. (2015). Who chokes under pressure? The Big Five personality traits and decision-making under pressure. Personality And Individual Differences, 74, 22-28.
Coram, P., Ferguson, C., & Moroney, R. (2008). Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud. Accounting & Finance, 48(4), 543-559.
Edwards, W. (1961). Behavioral decision theory. Annual Review of Psychology, 12(1), 473-498.
Evans III, J. H., Hannan, R. L., Krishnan, R., & Moser, D. V. (2001). Honesty in managerial reporting. The Accounting Review, 76(4), 537-559.
Everett, J., & Tremblay, M.S. (2014). Ethics and internal audit: moral will and moral skill in a heteronomous field”, Critical Perspectives on Accounting, 25, 1-16.
Hunt, G. L. (2014). A descriptive comparison of two sources of occupational fraud data. Journal of Business & Economics Research (JBER), 12(2), 171-176.
Khelil, I., Hussainey, K., & Noubbigh, H. (2016). Audit committee–internal audit interaction and moral courage. Managerial Auditing Journal, 31(4/5), 403-433.
Leary, M. R. (1995). Self-presentation: Impression management and interpersonal behavior. Brown & Benchmark Publishers.
Lord, A. T., & DeZoort, F. T. (2001). The impact of commitment and moral reasoning on auditors' responses to social influence pressure. Accounting, Organizations and Society, 26(3), 215-235.
Markman, A. B., Maddox, W. T., & Worthy, D. A. (2006). Choking and excelling under pressure. Psychological Science, 17, 944–948.
Natenzon, P. (2011). Essays in Behavioral Decision Theory. Princeton University.
Norman, C., Rose, A., & Rose, J. (2010). Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk. Accounting, Organizations and Society, 35(5), 546-557.
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.
Rosdini, D., Sari, P. Y., Amrania, G. K. P., & Yulianingsih, P. (2020). Decision making biased: How visual illusion, mood, and information presentation plays a role. Journal of Behavioral and Experimental Finance, 100347.
Sekerka, L. E., Bagozzi, R. P., & Charnigo, R. (2009). Facing ethical challenges in the workplace: Conceptualizing and measuring professional moral courage. Journal of Business Ethics, 89(4), 565.
Slovic, P., Fischhoff, B., & Lichtenstein, S. (1984). Behavioral decision theory perspectives on risk and safety. Acta Psychologica, 56(1-3), 183-203.
https://na.theiia.org/standards-guidance/Public%20Documents/IPPFStandards- 2017.pdf
Baker, N. (2007). The fraud disconnect: a shared understanding of where fraud-related responsibilities lie can help internal auditing and management avoid costly short circuits. Internal Auditor, 64(2), 38-44.
Bartolucci, D. D., Bobek, T. M., & LaTorre, J. A. (2011). Internal Audit: The Second Line of Defense. In Skalak, S. L, Golden, T.W, Clayton, M. M, & Pill, J. S. (2nd Edition.), A Guide to Forensic Accounting Investigation (chapter 6).
Byrne, K. A., Silasi-Mansat, C. D., & Worthy, D. A. (2015). Who chokes under pressure? The Big Five personality traits and decision-making under pressure. Personality And Individual Differences, 74, 22-28.
Coram, P., Ferguson, C., & Moroney, R. (2008). Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud. Accounting & Finance, 48(4), 543-559.
Edwards, W. (1961). Behavioral decision theory. Annual Review of Psychology, 12(1), 473-498.
Evans III, J. H., Hannan, R. L., Krishnan, R., & Moser, D. V. (2001). Honesty in managerial reporting. The Accounting Review, 76(4), 537-559.
Everett, J., & Tremblay, M.S. (2014). Ethics and internal audit: moral will and moral skill in a heteronomous field”, Critical Perspectives on Accounting, 25, 1-16.
Hunt, G. L. (2014). A descriptive comparison of two sources of occupational fraud data. Journal of Business & Economics Research (JBER), 12(2), 171-176.
Khelil, I., Hussainey, K., & Noubbigh, H. (2016). Audit committee–internal audit interaction and moral courage. Managerial Auditing Journal, 31(4/5), 403-433.
Leary, M. R. (1995). Self-presentation: Impression management and interpersonal behavior. Brown & Benchmark Publishers.
Lord, A. T., & DeZoort, F. T. (2001). The impact of commitment and moral reasoning on auditors' responses to social influence pressure. Accounting, Organizations and Society, 26(3), 215-235.
Markman, A. B., Maddox, W. T., & Worthy, D. A. (2006). Choking and excelling under pressure. Psychological Science, 17, 944–948.
Natenzon, P. (2011). Essays in Behavioral Decision Theory. Princeton University.
Norman, C., Rose, A., & Rose, J. (2010). Internal audit reporting lines, fraud risk decomposition, and assessments of fraud risk. Accounting, Organizations and Society, 35(5), 546-557.
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.
Rosdini, D., Sari, P. Y., Amrania, G. K. P., & Yulianingsih, P. (2020). Decision making biased: How visual illusion, mood, and information presentation plays a role. Journal of Behavioral and Experimental Finance, 100347.
Sekerka, L. E., Bagozzi, R. P., & Charnigo, R. (2009). Facing ethical challenges in the workplace: Conceptualizing and measuring professional moral courage. Journal of Business Ethics, 89(4), 565.
Slovic, P., Fischhoff, B., & Lichtenstein, S. (1984). Behavioral decision theory perspectives on risk and safety. Acta Psychologica, 56(1-3), 183-203.
https://na.theiia.org/standards-guidance/Public%20Documents/IPPFStandards- 2017.pdf