... j.jimenezs.2023@alumnos.urjc.es © 2025 Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Occupational fraud Internal fraud Misappropriation of assets Fraud triangle Sustainable development goals Fraudster profile In an increasingly...

... to the literature on fraud by investigating a case of financial statement fraud. Nadia Smaili can be contacted at: Smaili.nadia@uqam.ca © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Financial statement fraud Fraud triangle Real activities manipulation...

...Manar Lootah; Kimberly Gleason; Deborah Smith; Taisier Zoubi Purpose The purpose of this paper is to examine failures in internal and external controls associated with sovereign wealth funds (SWFs), using three caselets to illustrate the fraud triangle theory factors. Design/methodology...

... in substantial financial losses. This study aims to detect financial fraud using the modified Beneish M-Score, the most appropriate forensic tool for fraud detection. Furthermore, the current study also examines the influential role of the fraud triangle’s elements (pressure, opportunity and rationalization...

... of startup valuation combined with the Fraud Triangle Theory. This paper also provides a discussion of WeWork and Zenefits, both highly visible examples of startup fraud, and explores an increased role for independent external auditors in fraud risk mitigation on behalf of stakeholders prior to an initial...

... Emerald Publishing Limited Licensed re-use rights only Fraud Corruption Fraud triangle Fraud diamond Hierarchy of needs There is not a universally accepted definition either of fraud or, more specifically, occupational fraud. The Institute of Internal Auditors defines fraud as IIA...

...Shefali Saluja; Arun Aggarwal; Amit Mittal Purpose The fraud landscape talks about the existence of fraudulent activities and can be assessed with the help of fraud literature. Taking this into consideration, this paper qualitatively revisits the famous fraud triangle theory developed by Donald R...

...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...

...Peter Tickner; Mark Button Purpose Cressey’s Fraud Triangle has been referenced in 8,584 studies and academic papers [ 1 ] and is a stalwart of training courses for accounting and audit practitioners and fraud investigators. The Fraud Triangle has endured for three decades in the academic...

... misappropriation, however, rids organizations of resources that could have been used to enhance their performance and profitability. ACFE (2018) reports that asset misappropriation cases increased by about 7% since their 2016 report, i.e. from 83.5% to 89%. Fraud triangle Structural equation modelling...

...Emily M. Homer Purpose The purpose of this study is to examine the existing literature on the fraud triangle. The fraud triangle framework, popularized by Donald Cressey and W. Steve Albrecht, has been used to explain financial crimes since the 1940s. The theory includes that workplace financial...

... can be contacted at: paschal.ohalehi@dmu.ac.uk © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Fraud triangle Fraud Charity fraud Small charities The charity sector can ill afford the consequences and cost of public scandals in charitable...

... of fraud. Fraud triangle Integrity Asset misappropriation Fraud risk elements Adversely, a study done in Indonesia by Rosalina and Firmanto (2009) found that integrity has no influence on unethical behaviour or fraud among the staff of financial and procurement divisions of a higher...

... that arrogance and a criminal mindset replace financial pressure and rationalization in the fraud triangle in such cases. The lack of a need for rationalization indicates a lack of conscience and the predator therefore appears to have distinct psychopathic traits. To detect corporate psychopaths and other less...

... can be contacted at: peter.lenz@flinders.edu.au © Emerald Group Publishing Limited 2016 Emerald Group Publishing Limited Licensed re-use rights only Embezzlement Occupational fraud Fraud triangle Gambling EFT payments Opportunities to commit fraud This invariably causes harm...

... violation to occur, three elements must be present: motivation, opportunity and rationalization, also known as the Fraud Triangle. This theory is still widely used today to analyze fraud-related problems, particularly that which occurs in organizations where trust is involved. In terms...