Theory Application: Why People Commit Fraud
Year: 2025
Type: article
Abstract: Organizational setting plays an important role on the effectiveness of internal control as a mechanism to protect the organization against unwanted behavior by individuals. However, individuals find a way to commit fraud by analyzing the organization’s internal and external environment. Thus, this research paper applied document analysis methodology. The objective of the research was to find out why people commit fraud. In doing so, five Fiji Court cases were analysed using the “Fraud Triangle”, “Fraud Diamond” and the “Power” Theories. Furthermore, existing literature was referred to present the facts in a logical format. The findings indicated that potential perpetrators were influenced to be involved in the fraudulent scheme as a result of power that was exercised on them by other individuals. Moreover, the findings reconfirms the literature on fraud practices by individuals are due to perceived pressure, perceived opportunity and some way to rationalize their fraudulent act as acceptable.
Author: Riaz Azam, Mohammed
Institution: University of Fiji
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7104278651
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