When collusion meets the fraud triangle: a case study approach Available to Purchase

The purpose of this paper is to explore how the different elements of the fraud triangle are present in a case of convicted accounting fraud in collusion.

This is a case study research.

The authors find that when a fraud is carried out in collaboration of several internal and external members of the company, the view of the fraud triangle as an explanation of the fraud from a heuristic point of view is a very limited perspective of the fraud as an opportunity has been designed ad hoc for the fraud commission.

Although there is a vast research on accounting fraud, collusion fraud is still an unexplored area. This study gives light on how a real case of fraud is perpetrated.