Results 161 to 170 of about 767 (189)

Fraud detection using fraud triangle risk factors

Information Systems Frontiers, 2016
The objective of this study is to identify the financial statement fraud factors and rank the relative importance. First, this study reviews the previous studies to identify the possible fraud indicators. Expert questionnaires are distributed next. After questionnaires are collected, Lawshe's approach is employed to eliminate these factors whose CVR ...
Shaio Yan Huang, Chi-Chen Lin, An-An Chiu, David C. Yen   +3 more
openaire   +1 more source

Broadening the Fraud Triangle: Instrumental Climate and Fraud

Behavioral Research in Accounting, 2015
ABSTRACT We survey a unique respondent group of fraud perpetrators, auditors who investigated fraud, and employees who witnessed fraud within organizations, to identify whether, and how, an instrumental organizational climate is associated with fraud. We define an instrumental climate as one in which employees make decisions in their own
Pamela R. Murphy, Clinton Free
openaire   +1 more source

Fraud Triangle: Cressey’s Fraud Triangle and Alternative Fraud Theories

2018
There has been much attention on explaining causes of fraud based around the “Fraud triangle,”the original theory developed by Donald Cressey in 1953 who modified it many times, most recently in the early 1970s. The theory originated from sociology literature and was adopted as an empirically valid explanation of fraud describing three necessary ...
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Exploring Employees’ Computer Fraud Behaviors using the Fraud Triangle Theory

Pacific Asia Journal of the Association for Information Systems, 2022
Background: Employee computer fraud is a costly and significant problem for firms. Using the fraud triangle theory, this study explores the extent to which an employee’s perception of opportunity, rationalization, and work pressure will contribute to their likelihood of committing computer fraud (i.e., intentional, malicious, or while motivated through
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Beyond the fraud triangle

Accounting Forum
We suggest that when using the fraud triangle academics and professionals should take account of the insights gleaned from our study in which Switzerland and Austria’s “elite” white collar offenders with high professional standing and respectability were interviewed.
Schuchter Alexander, Levi Michael
openaire   +1 more source

A fraud triangle analysis of the libor fraud

2018
This study examines the effectiveness of Cressey’s (1953) fraud risks factors adopted by the AICPA and the ACFE in detecting fraud in banks involved in the LIBOR scandal. Cressey (1993) posits that, for fraud to occur, pressure, opportunity and rationalization must be present.
openaire   +2 more sources

The presence of female legislators: fraud triangle elements and fraud

Journal of Financial Crime
Purpose The main objective of this study is to investigate the mediating effect of fraud triangle elements in the relationship between the presence of female legislators and fraud. In addition, this study examines the impact of fraud triangle elements on fraud, as well as the role of female legislators in ...
openaire   +1 more source

Fraud Analysis of Financial Statements in the Perspective of Fraud Triangle

Advances in Economics, Business and Management Research, 2022
Siti Nurlisma Vebrianti, Ripki Mohamad Sopian, Ardi Julianto   +2 more
openaire   +1 more source

Deconstructing the origins of Cressey’s Fraud Triangle

Journal of Financial Crime, 2021
Peter Tickner, Mark Button
exaly  

The international fraud triangle

Journal of Money Laundering Control, 2023
Nikolaos Sariannidis, Alexandros Garefalakis   +1 more
exaly