References
Albrecht, W.S., Albrecht, C.C., Albrecht, C.O., and Zimbelmann, M.F. (1912) Examination of fraud (6th edition). Cengage Learning. Ansfield, P. J. (2020). Broken windows in the Bronx: Policing the fine lines between disorder and crime. Criminology & Public Policy, 19(1), 55-80. Beechey-Newman, G., & Wallace, D. (2008). Forensic accounting: How to investigate financial fraud. John Wiley & Sons. Bonrath, A., & Eulerich, M. (2023). Internal auditing’s role in preventing and detecting fraud: An empirical analysis. SSRN Electronic Journal. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4375911 Clarke, R. V. (1980). Situational crime prevention: theory and practice. British Journal of Criminology, Vol 20, p. 136. Clarke, R. V. (2009). Situational crime prevention: Theoretical background and current practice. In Handbook on crime and deviance (pp. 259-276). Springer New York.1 Creswell, J. W., & Plano Clark, V. L. (2017). Designing and conducting mixed methods research. Sage publications. Crumbley, D. L., Heintz, J. A., & Smith, G. S. (2007). Forensic and investigative accounting. CCH. Demetis, D. S. (2018). Fighting money laundering with technology: A case study of Bank X in the UK. Decision Support Systems, 105, 96-107. https://doi.org/10.1016/j.dss.2017.11.016 Dimitrijevic, D., Jovkovic, B., & Milutinovic, S. (2021). The scope and limitations of external audit in detecting frauds in company’s operations. Journal of Financial Crime, 28(3), 632-646. https://doi.org/10.1108/JFC-07-2020-0142 Dorminey, J., Fleming, A. S., Kranacher, M. J., & Riley, R. A. (2012). Beyond the fraud triangle. The CPA Journal, 82(7), 16. Ellis, R., Abdi, H., & Carriere, J. (2020). The Broken Windows Theory of Crime: Complementary Evidence from the United States and Canada. Social Sciences, 9(12), https://doi.org/10.3390/socsci9120232 Flyvbjerg, B. (2006). Five misunderstandings about case-study research. Qualitative Inquiry, 12(2), 219-245. https://doi.org/10.1177/1077800405284363 Gladwell, M. (2000). The tipping point: How little things can make a big difference. Little, Brown. Grabosky, P., & Smith, R. (1998). Crime in the digital age. Transaction Publishers. Harcourt, B. E. (2001). Illusion of order: The false promise of broken windows policing. Harvard University Press. Harcourt, B. E., & Ludwig, J. (2006). Broken windows: New evidence from New York City and2 a five-city social experiment. Criminology & Public Policy, 5(1), 271-290. https://doi.org/10.1111/j.1745-9133.2006.00068.x Hopwood, W. S., Leiner, J. J., & Young, G. R. (2012). Forensic accounting and fraud examination. McGraw-Hill/Irwin. Jans, M., Lybaert, N., & Vanhoof, K. (2010). Internal fraud risk reduction: Results of a data mining case study. International Journal of Accounting Information Systems, 11(1), 17- https://doi.org/10.1016/j.accinf.2009.05.004 Kasem, R., and Higson, A. (2012) The new fraud triangle model. Journal of Emerging Trends in Economics and Management Sciences, 3(3), 191. Kelling, G. L., & Coles, C. M. (1996). Fixing broken windows: Restoring order and reducing crime in our communities. Simon and Schuster. Kranacher, M. J., Riley Jr, R. A. (2019). Forensic accounting and fraud examination. John Wiley & Sons. Kranacher, M. J., Riley, R. A., & Wells, J. T. (2020). Forensic accounting and fraud examination. John Wiley & Sons. Kshetri, N. (2016). Big data's impact on privacy, security and consumer welfare. Telecommunications Policy, 40(10-11), 911-920. Levi, M., & Williams, M. L. (2019). Financial crime: A review of research. Crime and Justice, 48(1), 397-466. Nigrini, M. J. (2012). Benford's Law: Applications for forensic accounting, auditing, and fraud detection (Vol. 586). John Wiley & Sons. Oladejo, M. T., & Jack, L. (2020). Fraud prevention and detection in a blockchain technology environment: challenges posed to forensic accountants. International Journal of Economics and Accounting, 9(4), 315-335. https://doi.org/10.1504/IJEA.2020.109755 Pease, K. (2003). Crime futures and foresight: Challenging criminal behaviour in the information age. In Crime and the Internet (pp. 30-40). Routledge. https://doi.org/10.4324/9781843928125 Power, M. (2013). Organized uncertainty: Designing a world of risk management. Oxford University Press. Rezaee, Z. (2002). Financial statement fraud: Prevention and detection. John Wiley & Sons. Rezaee, Z., & Riley Jr, R. A. (2010). Financial statement fraud: Prevention and detection. John Wiley & Sons. Romanosky, S. (2016). Examining the costs and causes of cyber incidents. Journal of Cybersecurity, 2(2), 121-135. Ruhl, C. (2023). Broken Windows Theory of Policing (Wilson & Kelling). Simply Psychology. Retrieved from https://www.simplypsychology.org/broken-windows.html Ruzgas et al. (2023). Tax Fraud Reduction Using Analytics in an East European Country. Journal of Forensic Accounting Research. https://doi.org/10.2308/JFAR-2022-047 Sampson, R. J. (2012). Great American city: Chicago and the enduring neighborhood effect. University of Chicago Press. Singleton, T. W., & Singleton, A. J. (2010). Fraud auditing and forensic accounting (Vol. 11). John Wiley & Sons. Smith, M., & Bhasin, H. K. (2011). Forensic accounting: Current practices and emerging concerns. Journal of Modern Accounting and Auditing, 7(11), 1157. Sousa, W. H., & Kelling, G. L. (2006). Of “broken windows,” criminology, and criminal justice. Police Innovation: Contrasting Perspectives, 77-97. https://www.researchgate.net/publication/283072 Tsai, C.-F., Hsu, Y.-F., & Chen, Y.-J. (n.d.). Detection of fraudulent financial statements using the hybrid data mining approach. Welsh, B. C., Braga, A. A., & Bruinsma, G. J. (2015). Re-imagining broken windows: From theory to policy. Journal of Criminal Justice Education, 26(1), 172-187. Wilson, J. Q., & Kelling, G. L. (1982). Broken windows: The police and neighborhood safety. Atlantic Monthly, 249(3), 29-38. Yin, R. K. (2014). Case study research: Design and methods (5th ed.). Thousand Oaks, CA: SAGE Publications.
