A proposed new multi-dimensional factor fraud model for international non-governmental organisations (INGOs): A Vietnam perspective

Article

Nguyen, K., Sands, J. and Trimmer, K.. 2025. "A proposed new multi-dimensional factor fraud model for international non-governmental organisations (INGOs): A Vietnam perspective." Journal of Forensic and Investigative Accounting. 17 (1), pp. 151-179.
Article Title

A proposed new multi-dimensional factor fraud model for international non-governmental organisations (INGOs): A Vietnam perspective

ERA Journal ID210877
Article CategoryArticle
AuthorsNguyen, K., Sands, J. and Trimmer, K.
EditorsCrumbley. D. L.
Journal TitleJournal of Forensic and Investigative Accounting
Journal Citation17 (1), pp. 151-179
Number of Pages151-179
Year2025
Place of PublicationUSA
ISSN2165-3755
Web Address (URL)https://s3.us-east-1.amazonaws.com/web.nacva.com/JFIA/Issues/JFIA-2025-No1-9.pdf
Abstract

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Keywordsno key words published by journal
Contains Sensitive ContentDoes not contain sensitive content
ANZSRC Field of Research 2020350102. Auditing and accountability
Byline AffiliationsUniversity of Northampton, United Kingdom
School of Business
School of Education
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Trimmer, Karen. 2014. "Principals' voices via modelling? Issues of voice in quantitative studies and the use of complexity theory." Midgley, Warren, Davies, Andy, Oliver, Mark E. and Danaher, Patrick Alan (ed.) Echoes: ethics and issues of voice in education research. Rotterdam, Netherlands. Sense Publishers. pp. 197-209
Multi-perspective performance reporting and organisational performance: the impact of information, data and redundant cue load
Iselin, Errol R., Mia, Lokman and Sands, John. 2010. "Multi-perspective performance reporting and organisational performance: the impact of information, data and redundant cue load." International Journal of Accounting, Auditing and Performance Evaluation. 6 (1), pp. 1-27. https://doi.org/10.1504/IJAAPE.2010.030477
The association between sustainability performance management goals and organisational performance
Gadenne, David, Sands, John and Mia, Lokman. 2012. "The association between sustainability performance management goals and organisational performance." e-Journal of Social and Behavioural Research in Business. 3 (2), pp. 27-42.
Creating sustainable benefits for stakeholders of organisations using the strategy mapping framework
Rae, Kirsten and Sands, John. 2013. "Creating sustainable benefits for stakeholders of organisations using the strategy mapping framework." e-Journal of Social and Behavioural Research in Business. 4 (2), pp. 14-32.
Gender differences in tertiary entrance scores
Peck, Bob and Trimmer, Karen. 1995. "Gender differences in tertiary entrance scores." Jeffery, Peter L. (ed.) Association for Research in Education Conference (AARE 1994). Newcastle, Australia Melbourne, Australia.
The late birthday effect in Western Australia
Peck, Bob and Trimmer, Karen. 1995. "The late birthday effect in Western Australia." Issues in Educational Research. 5 (1), pp. 35-52.
Synthesising the literature concerning math anxiety to inform a project on pre-service teacher retention rates
Flegg, Nicholas, Mohamed, Kamariah and Trimmer, Karen. 2013. "Synthesising the literature concerning math anxiety to inform a project on pre-service teacher retention rates." Veenstra, Cindy P. and Standridge, Charles R. (ed.) 2013 ASQ Advancing the STEM Agenda Conference. Grand Rapids, United States 03 - 04 Jun 2013 Milwaukee, WI. United States.
Independent public schools: a move to increased autonomy and devolution of decision-making in Western Australian public schools
Trimmer, Karen. 2013. "Independent public schools: a move to increased autonomy and devolution of decision-making in Western Australian public schools." Childhood Education. 89 (3), pp. 178-184. https://doi.org/10.1080/00094056.2013.792703
Walking the labyrinth: a metaphorical understanding of approaches to metaphors for, in and of education research
Midgley, Warren and Trimmer, Karen. 2013. "Walking the labyrinth: a metaphorical understanding of approaches to metaphors for, in and of education research." Midgley, Warren, Trimmer, Karen and Davies, Andy (ed.) Metaphors for, in and of education research. Newcastle Upon Tyne, United Kingdom. Cambridge Scholars Publishing. pp. 1-9
Butterflies and black swans: metaphors that provide new perspectives to understand quantitative models in educational research
Trimmer, Karen. 2013. "Butterflies and black swans: metaphors that provide new perspectives to understand quantitative models in educational research." Midgley, Warren, Trimmer, Karen and Davies, Andy (ed.) Metaphors for, in and of education research. Newcastle Upon Tyne, United Kingdom. Cambridge Scholars Publishing. pp. 173-188
Policy for all? The impact of centrally developed, universally applied policy on decision-making in Western Australian public schools
Trimmer, Karen. 2012. "Policy for all? The impact of centrally developed, universally applied policy on decision-making in Western Australian public schools." Fan, Si, Le, Thao, Le, Quynh and Yue, Yun (ed.) 2012 International Conference: Innovative Research in a Changing and Challenging World (AUAMII 2012). Phuket, Thailand 16 - 18 May 2012 Launceston, Tasmania.
The effects of the balanced scorecard on performance: The impact of the alignment of the strategic goals and performance reporting
Iselin, Errol R., Mia, Lokman and Sands, John. 2008. "The effects of the balanced scorecard on performance: The impact of the alignment of the strategic goals and performance reporting." Journal of General Management. 33 (4), pp. 71-85. https://doi.org/10.1177/030630700803300405
Multi‐perspective strategic goal setting, performance reporting and organisational performance
Iselin, Errol R., Mia, Lokman and Sands, John. 2008. "Multi‐perspective strategic goal setting, performance reporting and organisational performance ." Journal of Applied Accounting Research. 9 (2), pp. 76-96. https://doi.org/10.1108/09675420810900766
Educators' Epistemological Beliefs of Accounting Ethics Teaching: A Cross-Cultural Study
Auyeung, Pak K., Dagwell, Ron, Ng, Chew and Sands, John. 2006. "Educators' Epistemological Beliefs of Accounting Ethics Teaching: A Cross-Cultural Study." Accounting Research Journal. 19 (2), pp. 122-138. https://doi.org/10.1108/10309610680000683
The perceived importance of international accounting topics in the Asia-Pacific rim: A comparative study
Sands, John Stephen and Pragasam, John. 1997. "The perceived importance of international accounting topics in the Asia-Pacific rim: A comparative study." The International Journal of Accounting. 32 (2), pp. 187-202. https://doi.org/10.1016/s0020-7063(97)90025-x
Factors influencing accounting students' career choice: A cross-cultural validation study
Auyeung, Pak and Sands, John. 1997. "Factors influencing accounting students' career choice: A cross-cultural validation study." International Journal of Phytoremediation. 21 (1), pp. 13-23. https://doi.org/10.1080/096392897331596
A cross cultural study of the learning style of accounting students
Auyeung, Pak and Sands, John. 1996. "A cross cultural study of the learning style of accounting students ." Accounting and Finance. 36 (2), pp. 261-274. https://doi.org/10.1111/j.1467-629X.1996.tb00310.x