... 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...

... failing to disclose the impact of a 500% increase in the price of a single diabetes drug (Pagliarulo, 2020). 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...

...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...

... and Jokipii, 2013), asset misappropriation and corporate governance (Chapple et al., 2007) but not on the factors that influence individuals to misappropriate asset at the workplace. In addition, most studies in the area of fraud have relied heavily on the fraud triangle theory (FTT...

...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...

... and internal fraud in small charities and its wider implications for the sector. Paschal Ohalehi 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...

... fraudulent activities by the managers to measure level of integrity among the companies. The study stated that the manager of the company manipulated their earnings to prevent themselves from being delisted. Fraud triangle Integrity Asset misappropriation Fraud risk elements Fraud is believed...

...). The increasing awareness of corporate psychopathy is reflected in recent developments in fraud theory. For quite a number of years, the fraud triangle has been the prevalent model used by auditors and others to assess fraud risk in corporations, and it still forms the basis for the International Standard...

...-shareable financial problem”, opportunity and rationalisation). These are taken up below in the discussion of a fraud triangle. This invariably causes harm that derives from the violation of rights of tangible or even intangible assets that characterise the Western view of property ownership...

.... This paper will also discuss about how the people may strengthen their roles in monitoring and detecting signs of corruption perpetrated by public officials in Indonesia by means of behavioral observation. Leadership Corruption Indonesia Fraud Narcissism Fraud triangle To eradicate...