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TRANSFORMATIONAL RESEARCH OF THE FRAUD TRIANGLE [PDF]
Ekonomika, 2013 . Fraud is one of the most negative factors of society. Because of frauds, some companies experience many financial and even business continuity problems. The article analyses the theory of the fraud triangle and its transformation into a square.
Jonas Mackevičius, Lukas Giriūnas
doaj +6 more sources
Exploring relation fraud, murder,and the Fraud Triangle
Journal of Economic CriminologyThis article examines the dynamics of relation fraud resulting in the murder of a grandparent by her grandson. While such instances are admittedly rare as forms of both murder and fraud more generally, this unique case nonetheless demonstrates that ...
James W Marquart
exaly +4 more sources
Fraud triangle dimensions on academic fraud behavior
JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023 This study aims to determine the effect of Dimensions of Pressure, Opportunity, and Rationalization on academic cheating behavior in accounting students in the undergraduate program at Halu Oleo University.
Mulyati Akib +3 more
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Fraud Triangle Analysis in Preventing Fraud Risks
Profit: Jurnal Administrasi Bisnis, 2023 This study aims to determine the effect of pressure on fraud, the effect of opportunity on fraud, and the effect of justification on fraud risk based on the previous studies. The research is a literature review.
Panji Nusantara , Cris Kuntadi
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Predictive Fraud Analysis Applying the Fraud Triangle Theory through Data Mining Techniques
Applied Sciences (Switzerland), 2022 Fraud is increasingly common, and so are the losses caused by this phenomenon. There is, thus, an essential economic incentive to study this problem, particularly fraud prevention.
Marco P Sanchez A, Luis Urquiza-Aguiar
exaly +3 more sources
PENGARUH FRAUD TRIANGLE FACTORS TERHADAP PERILAKU FRAUD
Among Makarti, 2019 The Fraud action is frequent and increase in many area. It brings a loss to firms and government. Many factors can affect Fraud, such as unsuitability of compensation, internal control ineffectiveness, and perceived behavioral control. This research aims
Taufiq Andre Setiyono
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THE EFFECT OF FRAUD TRIANGLE IN DETECTING FINANCIAL STATEMENT FRAUD
Jurnal Akuntansi, 2020 Financial statements are a form of a report presented by a company that shows the financial performance of the company. In many cases of financial report fraud committed by Public Accounting Firm, they beautify the financial statements so that many ...
Zakharia Sabatian, Francis M. Hutabarat
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The Comparison of Fraud Models in Audit Plan Adjustment [PDF]
پژوهشهای تجربی حسابداری, 2021 The design of the audit plan so that it can be used to adequately respond to fraud risk is one of the most importantDesigning an audit plan that can respond adequately to fraud risks is one of the most important verifying activities of auditors.
Masoud Taheri +2 more
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Revisiting the Fraud Triangle in Corporate Frauds: Towards a Polygon of Elements
Journal of Risk and Financial ManagementThe fraud triangle (Cressey, 1953) has long served as a fundamental model for under-standing corporate fraud, emphasizing opportunity, pressure, and rationalization. Over time, this framework evolved with the fraud diamond (Wolfe & Hermanson, 2004), which introduced capability, the fraud pentagon (Marks, 2012), which added arrogance, and the ...
Paolo ROFFIA
exaly +3 more sources
Predicting whistleblowing intention using the whistleblowing triangle
Journal of Accounting and Investment, 2023 Research aims: The increasing number of fraud cases has significantly raised the whistleblower mechanism's role. Therefore, this study investigates the impact of the whistleblowing triangle on whistleblowing intention.
Putu Wenny Saitri +3 more
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