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Purpose

The purpose of this paper is to establish the theory of the fraud star and the formulation of its microeconomic model, based on the behavioural sciences.

Design/methodology/approach

The methodology is a practical exploration, first in the convergence of the economics of fraud and the behavioural sciences, based on these tools, formulating the new theory of the star of fraud and formulating its microeconomic model.

Findings

The paper concludes with a new model of the fraud star theory and its microeconomic modelling. Take into account the new theory of the fraud star of this article.

Research limitations/implications

There are no limitations in the model.

Practical implications

The practical implications are to apply the new fraud star theory and calculate your income, in different scenarios.

Social implications

The social implication is to know the income for the crime of fraud, according to the level of regulations, control and effective punishment.

Originality/value

The present work is original; there is no new theory of the fraud star, nor its microeconomic model, and it does not exist in the academic field, only in this work.

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