Deconstructing the origins of Cressey’s Fraud Triangle
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DOI: 10.1108/jfc-10-2020-0204
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… read more here.
Keywords: fraud; fraud triangle; cressey fraud; origins cressey ... See more keywords
Fraud triangle in public procurement: evidence from Indonesia
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DOI: 10.1108/jfc-11-2018-0121
Abstract: Purpose This study aims to examine the effects of fraud triangle (pressure, opportunity and rationalization) on individual fraudulent behavior in Indonesian public procurement. Empirical research in this area is relatively sparse. Design/methodology/approach Data were collected… read more here.
Keywords: public procurement; research; fraud triangle; rationalization ... See more keywords