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Keywords: Fraud triangle theory
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Journal Articles
Crime of misappropriation of assets in the business context. A systematic review
Available to PurchaseJorge Jimenez Serrano, María Jesús Delgado Rodríguez, Isabel Rodríguez Iglesias, Rafael Manuel López Pérez
Journal:
Accounting Research Journal
Accounting Research Journal (2025) 38 (1): 122–140.
Published: 09 January 2025
... Limited Licensed re-use rights only Assets misappropriation Fraud Fraud triangle theory Diamond theory GONE theory Employee theft Cash theft Fraudulent disbursements Theft of assets Fraud is currently one of the main challenges many organizations face, making the fight against...
