Page 188 - SUSTAINABILITY ISSUES & COVID-19
P. 188

REFERENCES

                  •   Abbink, K., Freidin, E., Gangadharan, L., & Moro, R. (2018). The effect of social norms on bribe offers. Journal of Law,
                     Economics, and Organization, 34(3), 457–474. https://doi.org/10.1093/jleo/ewy015
                  •   Albrecht, W. S. (2014). Iconic Fraud Triangle endures: Metaphor diagram helps everybody understand fraud. Fraud
                     Magazine, (July/August), 1–7.
                  •   Anderson,  J.  E.  (2019).  Access  to  land  and  permits:  Firm-level  evidence  of  impediments  to  development  in
                     transition countries. Journal of Economics and Business, 101(September 2018), 38–57. https://doi.org/10.1016/j.
                     jeconbus.2018.09.001
                  •   Ariyanto, D. (2020). Influence of justice, culture and love of money towards ethical perception on tax evasion with
                     gender as moderating variable. Journal of Money Laundering Control, 23(1), 245–266. https://doi.org/10.1108/
                     JMLC-06-2019-0047
                  •   Fitri, F. A., Syukur, M., & Justisa, G. (2019). Do the fraud triangle components motivate fraud in Indonesia? Australasian
                     Accounting, Business and Finance Journal, 13(4), 63–72. https://doi.org/10.14453/aabfj.v13i4.5
                  •   Freund, C., Hallward-Driemeier, M., & Rijkers, B. (2016). Deals and delays: Firm-level evidence on corruption and
                     policy implementation times. World Bank Economic Review, 30(2), 354–382. https://doi.org/10.1093/wber/lhv001
                  •   Ghosh, S., & Mandal, B. (2019). Bureaucratic efficiency, economic reform and informal sector. Eurasian Economic
                     Review, 9(2), 121–137. https://doi.org/10.1007/s40822-018-0123-3
                  •   Homer,  E.  M.  (2019).  Testing  the  fraud  triangle :  a  systematic  review.  Journal  of  Financial  Crime.  https://doi.
                     org/10.1108/JFC-12-2018-0136
                  •   Khalil, S., Saffar, W., & Trabelsi, S. (2015). Disclosure Standards, Auditing Infrastructure, and Bribery Mitigation.
                     Journal of Business Ethics, 132(2), 379–399. https://doi.org/10.1007/s10551-014-2321-6
                  •   Maulidi, A. (2020). Storytelling of bureaucratic white-collar crimes in Indonesia: is it a matter of reciprocal norm?
                     Journal of Financial Crime, 27(2), 573–586. https://doi.org/10.1108/JFC-07-2019-0087
                  •   Pimenta, C., & Afonso, Ó. (2014). Interdisciplinary Insights on Fraud. Cambridge Scholars Publishing.
                  •   Ramamoorti, S., Morrison, D. E., Koletar, J. W., & Pope, K. R. (2013). A. B. C. ’s of Behavioral Forensics. John Wiley &
                     Sons, Incorporated. https://doi.org/10.1002/9781118740422
                  •   Schuchter,  A.,  &  Levi,  M.  (2016).  The  Fraud  Triangle  revisited.  Security  Journal,  29(2),  107–121.  https://doi.
                     org/10.1057/sj.2013.1
                  •   Uribe-Toril, J., Ruiz-Real, J. L., Ceresia, F., & de Pablo Valenciano, J. (2019). Corruption and entrepreneurship: A
                     bibliometric analysis. Journal of Legal, Ethical and Regulatory Issues, 22(4), 1–11.
                  •   Wellalage, N. H., Locke, S., & Samujh, H. (2019). Corruption, Gender and Credit Constraints: Evidence from South
                     Asian SMEs. Journal of Business Ethics, 159(1), 267–280. https://doi.org/10.1007/s10551-018-3793-6
                  •   Wu, R. (2018). Does Competition Lead Firms to Bribery? A Firm-Level Study in Southeast Asia. Atlantic Economic
                     Journal, 46(1), 91–100. https://doi.org/10.1007/s11293-017-9566-2

































                                                                                 International Conference on Sustainability  187
                                                                                 (5  Sustainability Practitioner Conference)
                                                                                  Th
   183   184   185   186   187   188   189   190   191   192   193