Photo by philatz from unsplash
Peter Tickner and Mark Button Journal of Financial Crime, June 2021. Purpose Cressey’s Fraud Triangle has been referenced in 8,584 articles and academic papers [1] and is a stalwart of… Click to show full abstract
Peter Tickner and Mark Button Journal of Financial Crime, June 2021. Purpose Cressey’s Fraud Triangle has been referenced in 8,584 articles and academic papers [1] and is a stalwart of training courses for accounting and audit practitioners and fraud investigators. The Fraud Triangle has endured for three decades in the academic and practitioner worlds. This article explores the origins of Cressey’s Fraud Triangle and challenges its practical value to a fraud investigator. Design/methodology/approach This article has developed from analysis of a targeted literature review carried out as part of a wider study into occupational fraud and corruption.
Journal Title: Journal of Financial Crime
Year Published: 2021
Link to full text (if available)
Share on Social Media: Sign Up to like & get
recommendations!