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The Fraud Triangle and Model of Criminogenesis [PDF]
International Journal of Law and Society, 2021 The fraud triangle (FT) predominantly focuses on individual perpetrators and ignores the complexity and diversity of causes of delinquency in business organisations. To this end, this article discusses the limitations of the FT in practice to analyse misconduct in the organisational context.
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Strengthening Integrity and Fraud Awareness in Preventing Fraud During the Covid-19 Pandemic [PDF]
, 2022 The Covid-19 pandemic has impacted almost all socio-economic and business aspects. Changes in interaction patterns and a decrease in income lead to a higher potential for fraud risk.
Ramadhan, Dona
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Why Do They Do It? A Comprehensive Review of the Fraud Triangle and the Fraud Diamond Among Fraud Offenders [PDF]
Educaţia 21This theoretical article addresses the fraud triangle and fraud diamond as explanations for fraudulent crimes. In the 1930s, Sutherland defined Sutherland fraud as a unique act, committed for personal gain, and called it “white-collar crime.” The most ...
Miri Aphek, Daniela Cojocaru
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Jurnal Kajian Akuntansi, 2022 This study aims to examine the effect of management fraud tendencies as proxied by the fraud triangle dimensions (pressure, opportunity, rationalization) on fraudulent financial statements as proxied by earnings management, with good corporate governance
Reskino Reskino, Mulia Saba Bilkis
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Effectiveness of the fraud triangle model in the detection of financial statement fraud in South African municipalities [PDF]
Public and Municipal FinanceThere is a high prevalence of financial statement fraud and wasteful expenditure in South African municipalities. According to the fraud triangle model, pressure, opportunity, and rationalization are the underlying causes of financial statement fraud ...
Ambani Tshikovhi +2 more
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The Awakening of Post-Fraud Enthusiasm [PDF]
, 2023 Trust is the basis of a person’s reciprocal relationship. Entrusting the management of a business to another party requires strong conviction and a clear agreement between the two parties because it is very vulnerable to fraudulent actions with various
Wibowo, Danny
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The impact of fraud-themed course on students’ attitude to fraud. Does previous studies and background matter? [PDF]
Contabilitate şi Informatică de Gestiune, 2020 Research Question: The main research question is “Has the fraud examination had any impact on accounting and audit students’ attitudes to fraud?” Motivation: The problem of financial statement fraud is still actual.
Maria Vassiljev
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Analysis of Jin Tongling’s Financial Fraud Case from the Perspective of the Fraud Triangle Theory [PDF]
SHS Web of ConferencesFinancial fraud has been more common in China’s capital market in recent years, severely harming investor interests and market confidence. From 2017 to 2022, Jintongling, a listed company primarily involved in high-end fluid machinery, used fake ...
Zhang Yi
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The usage of Fraud Hexagon Model to discover fraud in the Financial Statements An Applied Study [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tiğāriyyaẗ, 2022 The research aims to use the Fraud Hexagon Model to improve the comprehension the main elements that cause fraud to occur. Fraud Hexagon Model is the expansion of Pentagon fraud model, fraud diamond and fraud triangle.
ألاء عبده إبراهيم حسن الکتبي
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Iqtishadia, 2018 This research aims to (1) reveal the fraud practices and the factors that caused it, (2) understand and analyze the practices of fraud in the perspective of the theory of triangle of fraud and fraud in the Islamic perspective (3) find the pattern ...
N. Nadhirin, H. Husnurrosyidah
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