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Fraud Triangle as an Audit Tool
Management and Labour Studies, 2023The objective of this study is to assess the usefulness of the fraud triangle in fraud detection and to make use of the results to critically examine the Indian Standard on Auditing that describes the responsibilities of auditors related to frauds (SA 240).
Namrata Sandhu, Shefali Saluja
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A tale of two triangles: comparing the Fraud Triangle with criminology’s Crime Triangle
Accounting Research Journal, 2015Purpose – This paper aims to propose the application of the Crime Triangle of Routine Activity Theory to fraud events as a complement to the universally accepted Fraud Triangle. Design/methodology/approach – The application of the Crime Triangle is illustrated ...
Grace Mui, Jennifer Mailley
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The international fraud triangle
Journal of Money Laundering Control, 2021Purpose Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to the development of severe financial crises.
Cheliatsidou, Anastasia +4 more
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Fraud Triangle terhadap Financial Statement Fraud
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi, 2022This study aims to analyze the effect of the fraud triangle on the financial statement fraud. Based on the theory of fraud triangle, there are three factors: pressure, opportunity, and rationalization. Sampling is done by purposive sampling method and obtained 19 sample companies with 57 observational data of manufacturing companies consumer goods ...
Carmel Meiden, Steven Steven
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Financial Statement Fraud Detection with Fraud Triangle
International Journal of Emerging Trends in Social Sciences, 2022The purpose of this study was to analyze elements in the fraud triangle to clarify the possibility of financial statement fraud in the consumer goods industry subsector. The population in this study is all manufacturing companies in the consumer goods industry sub-sector measured by the M-score model.
Meel Akbar, Basyiruddin Nur, Budi Andru
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The fraud triangle – an alternative approach
Journal of Financial Crime, 2021Purpose In recent years, Public Accountability and Integrity have been matters of growing attention, both in the public and private sector, as citizens demand value for money entrusted to the governments through their taxes.
Kagias, Paschalis +4 more
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2022
The Fraud Triangle is the framework that regulators have chosen to assess fraud risk for auditors and practitioners. In this chapter, the authors will review the origins and each of the three elements of the Fraud Triangle and provide some tools for assessing whether each element is present in a fraud case.
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The Fraud Triangle is the framework that regulators have chosen to assess fraud risk for auditors and practitioners. In this chapter, the authors will review the origins and each of the three elements of the Fraud Triangle and provide some tools for assessing whether each element is present in a fraud case.
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Fraud detection using fraud triangle risk factors
Information Systems Frontiers, 2016The 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 +3 more
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Broadening the Fraud Triangle: Instrumental Climate and Fraud
Behavioral Research in Accounting, 2015ABSTRACT 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
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Fraud Triangle: Cressey’s Fraud Triangle and Alternative Fraud Theories
2018There 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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