What is it about?
This study assesses the determinants of fraud among management staffs in the banking sector of Ghana. It was found that fraudulent activities in the banking sector of Ghana are driven by opportunities, pressure, rationalization and capacity to commit fraud, with capacity being the dominant factor.
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Why is it important?
Fraud has become one of the most challenging issues facing the financial sector of most countries globally. These fraudulent transactions have led to loss of huge sums of money to financial institutions, as well as to their depositors.
Perspectives
I think this paper has brought out something very important in the banking sector especially about private ownership which grants great influence to the CEOs to misuse funds.
Dr Richard Agbanyo
University of Professional Studies
Read the Original
This page is a summary of: Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory, Journal of Financial Crime, July 2020, Emerald,
DOI: 10.1108/jfc-06-2020-0102.
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