...Md Jahidur Rahman; Xu Jie Purpose This study aims to explore the relationship between fraud triangle theory (FTT) and the accounting fraud phenomenon in all listed companies in China. Design/methodology/approach The CSMAR database is used as the sample, including 16,063 data of all listed...

... reasons of the fraudulent activities. Design/methodology/approach As this study is a descriptive and exploratory in nature, an exploratory case study method was used in four state-controlled companies. Using the fraud triangle theory to underpin this study, the qualitative face-to-face interviews were...

..., social weighting, appeal to higher loyalties and metaphor of the ledger. The fraud triangle theory provides useful explanations for many types of fraud (Kassem and Higson, 2012). However, the model is not short of criticisms. The theory has been criticized for failing to explain certain forms...

... is to examine the relationships between the fraud incidence and the elements of fraud triangle theory (FTT) with the aim of combating current fraud outrages in the Nigerian public sector. Design/methodology/approach A survey was conducted and 302 questionnaires were distributed to the staff...