Results 201 to 210 of about 266,651 (226)

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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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.
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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
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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
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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 ...
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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
Alexandros Garefalakis, Nikolaos Sariannidis   +1 more
exaly  

When collusion meets the fraud triangle: a case study approach

Journal of Financial Crime, 2022
Oriol Amat, Núria Villaescusa
exaly  

Fraud Triangle als Reflexionsmodell

Zeitschrift für Corporate Governance, 2023
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Detection Fraud of Financial Statement with Fraud Triangle

2013
Manurung, Daniel T H, Hadian, Niki
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