...Núria Villaescusa; Oriol Amat Purpose 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. Design/methodology/approach This is a case study research. Findings The authors find that when...

... treatment and, with technology giving more power to the poor, it brings increasing risks of political instability as well as general damage to society and the economy. But extortion is more vulnerable to investigation and prevention than collusive bribery. Action to reduce it can be effective...