Keywords: Fraud triangle
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Journal Articles
International Journal of Ethics and Systems (2019) 35 (4): 545–557.
Published: 28 August 2019
.../approach The fraud risk factors in this study are based on the concept of the fraud triangle as developed by Donald Cressey, as well as examples of situations set out in SAS No. 99. The samples used in this study are company employees who have been selected using the convenience sampling method...

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