... Emerald Publishing Limited Licensed re-use rights only Identity theft Offender–search theory Victimization Residence Opportunity Location Identity theft is one of the most ubiquitous offenses of the 21st century withs its total financial damages numbering in the billions (Copes...

.... Nowadays, the opportunity element refers to a period during which corporate fraud can be perpetrated while remaining undetected or escaping penalty. This occurrence has six primary causes: internal controls are insufficient to detect business fraud, unable to access the work quality, have no penalty...

... the existing elements in the fraud triangle theory, but the fraud square brings a new importance to the evolution of fraud theories. Fraud Integrity Opportunity Rationalization Fraud triangle Corporate frauds Association of Fraud Examiners was founded by Joseph T. Wells in 1988...

... “trust violators”. One leg of the triangle represents a perceived non-shareable financial need. The second leg represents perceived opportunity, and the final stands for rationalization. Pressure is the first leg of the fraud triangle. Cressey defined pressure as a non-shareable financial problem...

.... Design/methodology/approach Grounded in situational crime prevention and related criminological theory, the paper argues that opportunities in the immediate environment play a causal role in generating corruption. It proposes that corruption can be minimised by removing or reducing opportunities which...