Pitanje br. 12225
 
Pitanje: 
 Motivi-pritisci za provedbu prijevare 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. Houška, Marica. 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. Chelariu, Alin. "PSYCHOLOGICAL PROFILE OF THE ACCOUNTANT FRAUDSTER." Annals Of The University Of Oradea, Economic Science Series 24, no. 1 (July 2015): 927-933. Business Source Complete, EBSCOhost (accessed January 5, 2017).

  2. 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. Jonas Mackevičius, Lukas Giriūnas. Transformational Research of the fraud triangle. EKONOMIKA 2013 Vol. 92(4) ; pp 150-163

  2. Norhayati Mohamed, Normah Omar, and Mohd-Daniel Mohd-Nassir, Zuraidah Mohd-Sanusi. Effects of Internal Controls, Fraud Motives and Experience in Assessing Likelihood of Fraud Risk. Journal of Economics, Business and Management, Vol. 3, No. 2, February 2015

  3. 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

  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