The purpose of this study is exploring expectation gap among university students and auditors points of view about importance of fraud risk components. To get this purpose, university students' ideas and auditors about importance of each mentioned fraud risk components in Iranian auditing standard No. 24 under the title of "the auditor’s responsibilities relating to fraud in an audit of financi...

Academic cheating is a growing problem in hybrid education. There research that focuses on the causes of academic cheating, but results are conflicting. The purpose this study to find consistency factors influence fraud, especially fraud triangle. This method uses quantitative approach. Partial t test data analysis technique for testing hypotheses IBM SPSS version 26 software. subjects were acc...

In recent years, scholarly publishing has been faced with many distractive phenomena. Generally, most researchers are unaware of fraudulent practices now common to scholarly publishing and are at risk of becoming a victim of them. Editors also need to have sufficient knowledge about these practices. There are papers that try to increase awareness of authors about fraud in scholarly publishing, ...

The purpose of this study is to identify and analyze the factors that influence student fraud at academic level in Accounting Study Program, where main scope education students are expected become anti-fraud generations, so it needs be instilled since they were college, considering based on previous research not a few who have committed acts fraud. Factors behavior include pressure, opportunity...