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Keywords: Fraud Triangle
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Journal Articles
A tale of two triangles: comparing the Fraud Triangle with criminology’s Crime Triangle
Available to Purchase
Journal:
Accounting Research Journal
Accounting Research Journal (2015) 28 (1): 45–58.
Published: 06 July 2015
...Dr Wm. Dennis Huber; Grace Mui; Jennifer Mailley Purpose – This paper aims to propose the application of the Crime Triangle of Routine Activity Theory to fraud events as a complement to the universally accepted Fraud Triangle. Design/methodology/approach – The application of the Crime...
