Currently browsing: Items authored or edited by Rasha Kassem https://orcid.org/0000-0001-5384-3800

Kassem, Rasha and Ganepola, Chanaka (2023). Tourists' Travel Motivations During Crises: Lessons from the COVID-19 Pandemic. In: Dube, Kaitano; Nhamo, Godwell and Swart, M. P. eds. COVID-19 and tourism destinations: Impacts and prospects for recovery. Springer, pp. 137–156.

Petratos, Pythagoras and Kassem, Rasha (2023). Resilience during the covid-19 pandemic. The Alstom Bombardier transportation acquisition’ in Managing and Strategizing Global Business. In: Gupta, Ashish; Gupta, Suraksha and Kumar, Jitender eds. Crisis Resolve, Resilience, Return, Re-imagination and Reforms (R’’s). Taylor and Francis, (In Press).

Kassem, Rasha and Santamaria, Daniel (2023). COVID-19 and the impact of tourist perception of fraud risk on the tourism, travel, and hospitality sectors. In: Xie, Philip ed. Handbook on Tourism Planning. Cheltenham, UK: Edward Elgar Publishing Ltd, (In Press).

Kassem, Rasha and Turksen, Umut (2021). Role of Public Auditors in Fraud Detection – A Critical Review'. In: Grima, Simon and Boztepe, Engin eds. Contemporary Issues in Public Sector Accounting and Auditing, Volume 105. Emerald Publishing Limited.

Kassem, Rasha (2021). Corporate Fraud Risk Management. In: Zopounidis, Constantin; Benkraiem, Ramzi and Kalaitzoglou, Iordanis eds. Financial Risk Management and Modeling. Switzerland: Springer.

Kassem, Rasha (2023). Investigating the Black-box of External Audit Practice: The Paradox of Auditors' Failure in Detecting and Reporting Fraud. Journal of Accounting Literature (Early Access).

• Download Accepted Manuscript (PDF / 443kB)

Kassem, Rasha; Salama, Aly and Ganepola, Chanaka N. (2023). CSR, Credibility, Employees Rights, and Legitimacy During A Crisis: A Critical Analysis of British Airways, WizAir, and EasyJet Cases. Employee Relations, 45(1) pp. 1–20.

• Download Accepted Manuscript (PDF / 339kB)

Kassem, Rasha (2022). How could external auditors assess the rationalization of fraud? Journal of Financial Crime, 29(4) pp. 1458–1467.

Kassem, Rasha (2022). It Is Not All About Money: Understanding the Motives of Cybercriminals. Fraud Magazine

Kassem, Rasha (2022). Elucidating Corporate Governance's Impact and Role in Countering Fraud. Corporate Governance, 22(7) pp. 1523–1546.

• Download Accepted Manuscript (PDF / 759kB)

Kassem, Rasha (2021). Managing Insider Fraud Risk in the Pandemic. Fraud Magazine, 36(3)

Kassem, Rasha and Betts, Mike (2020). Coronavirus, Fraud Risk, and the Use of the Term “Scam". The Public Sector Counter Fraud Journal(5) pp. 18–19.

Betts, Mike and Kassem, Rasha (2019). Is the language of 'fraud' failing its victims? The Public Sector Counter Fraud Journal(3) pp. 6–7.

Kassem, Rasha (2019). Understanding Financial Reporting Fraud in Egypt – Evidence from the Audit Field. Third World Quarterly, 40(11) pp. 1996–2015.

Kassem, Rasha (2018). Exploring External Auditors' Perceptions of the Motivations behind Management Fraud in Egypt – A Mixed-Method Approach. Managerial Auditing Journal, 33(1) pp. 16–34.

Kassem, Rasha (2018). Assessing Management Integrity: Insights from Big 4 Auditors in Egypt. Current Issues in Auditing, 12(1) A29-A39.

• Download Published Version (PDF / 144kB)

Higson, Andrew and Kassem, Rasha (2016). Accounting Research: Relevance Lost. Financial Reporting, 11(1) pp. 59–76.

Kassem, Rasha and Higson, Andrew (2016). Detecting Bribery: A Guide for External Auditors. Journal of Emerging Trends in Economics and Management Sciences, 7(2) pp. 97–105.

Kassem, Rasha and Higson, Andrew W. (2016). External Auditors and Corporate Corruption: Implications for Audit Regulators. Current Issues in Auditing, 10(1) P1-P10.

• Download Published Version (PDF / 116kB)

Kassem, Rasha and Higson, Andrew (2015). Combating fraud: is Egypt ready? Insights from the literature. Journal of Emerging Trends in Economics and Management Sciences, 6(5) pp. 290–298.

Kassem, Rasha (2014). Detecting asset misappropriation: a framework for external auditors. International Journal of Accounting, Auditing and Performance Evaluation, 10(1)

Kassem, Rasha (2012). Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference? American Journal of Business & Management, 1(1) pp. 30–33.

Kassem, Rasha and Higson, Andrew (2012). Financial Reporting Fraud: Are External Auditors and Standards’ Setters Doing Enough? International Journal of Business and Social Science, 3(19) pp. 283–290.

Kassem, Rasha and Higson, Andrew (2012). The New Fraud Triangle Model. Journal of Emerging Trends in Economics and Management Sciences, 3(3) pp. 191–195.

Hegazy, Mohamed and Kassem, Rasha (2010). Fraudulent financial reporting: Do red flags really help. Journal of Economics and Engineering, 4 pp. 69–70.

• Download Published Version (PDF / 252kB)

Kassem, Rasha (2022). Reinforcing Integrity in Professional Football by Understanding and Mitigating Fraud Risk. In: 11th Counter Fraud and Forensic Accounting Conference Issues in Economic Criminology, 14 Jun 2022, University of Portsmouth.

Kassem, Rasha (2022). Countering Asset Misappropriation: A Practical Framework. In: Fraud Network Meeting, 12 May 2022, Department for Education, UK.

Kassem, Rasha (2021). Using Forensic Accounting to Counter Fraud in Policing. In: Policing Studies [Workshop], 1 Sep 2021, Coventry University, UK.

Kassem, Rasha (2021). The Use of Technology in Countering Fraud. In: 21st European Conference on Knowledge Management, Sep 2021, Coventry University.

Kassem, Rasha (2021). Countering Fraud and Supporting Fraud Victims. In: Counter-Fraud Conference 2021: Engaging and Supporting Victims of Economic Crime, Sep 2021, Cabinet Office, UK, Online.

Kassem, Rasha (2021). Insider Fraud and New Ways of Learning. In: Insider Threat Virtual Conference, Mar 2021, Cifas, Virtual.

Kassem, Rasha (2020). Fraud Risk and COVID-19: Implications & Challenges. In: Oxford Fraud Investigation Conference, 12 Nov 2020, Oxford City Council.

Kassem, Rasha (2020). The Future of the Audit Industry. In: Addressing Corporate Failure, Oct 2020, Virtual breakfast meeting at the UK Industry and Parliament Trust.

Kassem, Rasha (2019). The psychology of cyber-criminals. In: Oxford Investigation Service Annual Fraud Conference 2019, Jul 2019, Oxford City Council.

Kassem, Rasha (2019). What Matters in the Assessment of Financial Reporting Fraud Risk? In: 9th Counter Fraud and Forensic Accounting Conference, 5-6 Jun 2019, Portsmouth, United Kingdom.

Kassem, Rasha (2019). Countering Fraud in the Public Sector. In: 1st Counter Fraud Profession Conference, Cabinet Office, Oct 2019, Manchester.

Kassem, Rasha and Higson, Andrew (2016). An Examination of the Fraud Triangle Model: Implications for External Auditors and Audit Regulators. In: 26th BAFA Audit and Assurance Conference (AAC), 5-6 May 2016, Oxford, United Kingdom.

Kassem, Rasha Bringing stakeholders together: Addressing human and legal factors in tax compliance and enforcement in the EU and beyond. The Role of Professionals in Tax Compliance. In: Horizon 2020 Project Virtual International Conference, Jul 2021, Virtual.

Kassem, Rasha (2020). Addressing Corporate Failure: The Future of the Audit Industry. Industry and Parliament Trust, United Kingdom.