Get started
Keyword

fraud triangle

Description: The fraud triangle is a framework in accounting and criminology that explains fraud through pressure, opportunity, and rationalization.
OpenAlex ID: keywords/fraud-triangle
The Evolution of Fraud Theory
2012 · Jack Dorminey, A. Scott Fleming, et al. · Issues in Accounting Education · 546
Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99
2009 · Christopher J. Skousen, Kevin R. Smith, et al. · Advances in financial economics · 431
Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations
2011 · Pamela R. Murphy, M. Tina Dacin · Journal of Business Ethics · 409
Financial Statement Fraud: Insights from the Academic Literature
2008 · Chris E. Hogan, Zabihollah Rezaee, et al. · Auditing A Journal of Practice & Theory · 402
Advancing theory of fraud: the S.C.O.R.E. model
2019 · Georgios L. Vousinas · Journal of Financial Crime · 394
Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China?
2014 · Jiandong Chen, Douglas Cumming, et al. · Journal of Business Ethics · 310
The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals
2013 · Bahram Soltani · Journal of Business Ethics · 293
The New Fraud Triangle Model
2012 · Rasha Kassem, Andrew Higson · Open Research Online - ORO (The Open University) · 272
PDF
Corporate Fraud and Managers’ Behavior: Evidence from the Press
2010 · Jeffrey Cohen, Yuan Ding, et al. · Journal of Business Ethics · 272
CEO Wrongdoing: A Review of Pressure, Opportunity, and Rationalization
2018 · Karen Schnatterly, K. Ashley Gangloff, et al. · Journal of Management · 266
A Synthesis of Fraud-Related Research
2012 · Gregory M. Trompeter, Tina D. Carpenter, et al. · Auditing A Journal of Practice & Theory · 265
Attitude, Machiavellianism and the Rationalization of Misreporting
2011 · Pamela R. Murphy · Accounting Organizations and Society · 264
Fraud Triangle Theory and Fraud Diamond Theory. Understanding the Convergent and Divergent For Future Research
2015 · Rabi’u ABDULLAHI, Noorhayati MANSOR · International Journal of Academic Research in Accounting Finance and Management Sciences · 253
Conversations with inmate accountants: Motivation, opportunity and the fraud triangle
2012 · Steven Dellaportas · Accounting Forum · 250
Quality of internal control procedures
2008 · Kirsty Rae, Nava Subramaniam · Managerial Auditing Journal · 232
Decomposition of Fraud‐Risk Assessments and Auditors' Sensitivity to Fraud Cues*
2004 · T. JEFFREY WILKS, MARK F. ZIMBELMAN · Contemporary Accounting Research · 228
The construction of the risky individual and vigilant organization: A genealogy of the fraud triangle
2014 · Jérémy Morales, Yves Gendron, et al. · Accounting Organizations and Society · 221
Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting
2011 · Yung-I Lou, Ming-Long Wang · Journal of Business & Economics Research (JBER) · 217
PDF
Detecting and Predicting Financial Statement Fraud: The Effectiveness of the Fraud Triangle and SAS No. 99
2008 · Christopher J. Skousen, Kevin R. Smith, et al. · SSRN Electronic Journal · 216
Corruption in the South African construction industry: a thematic analysis of verbatim comments from survey participants
2012 · Paul Anthony Bowen, Peter J. Edwards, et al. · Construction Management and Economics · 203
Detecting the financial statement fraud: The analysis of the differences between data mining techniques and experts’ judgments
2015 · Chi-Chen Lin, An-An Chiu, et al. · Knowledge-Based Systems · 188
The Fraud Triangle revisited
2013 · Alexander Schuchter, Michael Levi · Security Journal · 171
The greenwashing triangle: adapting tools from fraud to improve CSR reporting
2020 · John Richard Kurpierz, Ken Smith · Sustainability Accounting Management and Policy Journal · 152
Using the Business Fraud Triangle to Predict Academic Dishonesty among Business Students
2006 · D’Arcy Becker, Janice Connolly, et al. · The Academy of Educational Leadership Journal · 151
Fraud detection using fraud triangle risk factors
2016 · Shaio Yan Huang, Chi-Chen Lin, et al. · Information Systems Frontiers · 150
Works count: 2,554
Citation count: 18,420
Year
Topic
Type