Tumpal Wagner Sitorus

Southern Cross University

Researcher (research masters student)

Military Road

East Lismore

Lismore, New South Wales 2480

Australia

http://www.scu.edu.au

SCHOLARLY PAPERS

4

DOWNLOADS

1,137

SSRN CITATIONS

0

CROSSREF CITATIONS

3

Scholarly Papers (4)

1.

Fraud Risk Factors and Auditing Standards: A Call for the Replication of Empirical Research in an Islamic Environment

Arab Journal of Accounting, Vol. 13, No. 1, pp. 116-140, June 2010
Number of pages: 29 Posted: 16 Aug 2010 Last Revised: 29 Nov 2010
Tumpal Wagner Sitorus and Donald Robert Scott
Southern Cross University and Southern Cross University
Downloads 758 (42,460)

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Fraud Risk Factors, Contextual Factors, Structural Equations Modeling, Auditing Standards And Standard Setters

2.

The Roles of Collusion, Organisational Orientation, Justice Avoidance, and Rationalisation on Commission of Fraud: A Model Based Test

Review of Business Research, Vol. 8, No. 1, pp. 132-147, June 2008
Number of pages: 18 Posted: 10 Nov 2008 Last Revised: 24 Aug 2010
Tumpal Wagner Sitorus and Donald Robert Scott
Southern Cross University and Southern Cross University
Downloads 229 (170,412)

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Fraud, Collusion, Organisational Culture, Institutional Arrangement

3.

Group Perceptual Fraud Symptoms Differences: A Multi-Group Model Analysis

The Audit Forum: International Forum on Government Auditing and Public Policy, Vol. 12, No. 2, pp. 21-40, July 2009
Number of pages: 31 Posted: 19 Sep 2010
Tumpal Wagner Sitorus, Donald Robert Scott and Anja Morton
Southern Cross University, Southern Cross University and Southern Cross University
Downloads 147 (251,852)

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Fraud risk factors, Fraud and related auditing standards, Auditing standards setters, Fraud symptoms model, Multi-group structural model analysis, the Institute for Fraud Prevention (IFP) call for research proposals

4.

Integrated Fraud Risk Factors and Robust Methodology: A Review and Comment

International Journal of Auditing, Vol. 13, No. 3, pp. 281-297, November 2009
Number of pages: 17 Posted: 08 Oct 2009
Tumpal Wagner Sitorus and Donald Robert Scott
Southern Cross University and Southern Cross University
Downloads 3 (779,969)
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