Pitanje br. 12207
 
Pitanje: 
 Racionalizacija, odnosno opravdanje kao dio koncepta "dijamanta prijevare"
Odgovor: 
 Knjige:

  1. Rezaee, Zabihollah. Prijevara u financijskim izvještajima : sprječavanje i otkrivanje. Zagreb : Mate : Zagrebačka škola ekonomije i managementa, 2014. - sign. 343.3/.7 /REZ/ p

  2. Financije nakon krize : forenzika, etika i održivost / urednici Marijana Ćurak, Ana Kundid, Josip Visković. Split : Ekonomski fakultet, 2014. - sign. 336 /FIN/


Članci u časopisima:


  1. Marica Houška. Upravljanje rizicima prijevare s aspekta poslovne forenzike. // Porezni vjesnik. - (2015), 6 ; str. 40-46


EBSCO Host (pristup u GISKO ili putem NSK Portala elektroničkih izvora):


  1. Ruankaew, Thanasak. "Beyond the Fraud Diamond." International Journal Of Business Management & Economic Research 7, no. 1 (January 2016): 474-476. Business Source Complete, EBSCOhost (accessed January 5, 2017).


Google Scholar:


  1. Rabi’u Abdullahi, Noorhayati Mansor, Muhammad Shahir Nuhu. Fraud Triangle Theory and Fraud Diamond Theory : Understanding the Convergent and Divergent for Future Research.

    European Journal of Business and Management. Vol.7, No.28, 2015

  2. KASSEM, R. and HIGSON, A.W., 2012. The new fraud triangle model. Journal of Emerging Trends in Economics and Management Sciences, 3 (3), pp. 191 - 195

  3. Yung-I Lou, Ming-Long Wang. Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting. Journal of Business & Economics Research – February, 2009 Volume 7, Number 2

  4. Rabi’u ABDULLAHI, Noorhayati MANSOR. 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 Sciences Vol. 5, No.4, October 2015, pp. 38–45


Izvori na internetu (05.01.2017.):


  1. Iljkić, Anita. Forenzička revizija : seminarski rad. Osijek : Ekonomski fakultet, 2014 - dostupno na: http://www.efos.unios.hr/imijoc/wp-content/uploads/sites/71/2013/09/FORENZI%C4%8CNA-REVIZIJA.pdf
UDK pojmovi: 
657 Računovodstvo
Predmetnice: 
 Financijske prijevare, Forenzično računovodstvo