... 2026 Emerald Publishing Limited Licensed re-use rights only Corporate governance Financial crisis Fraud triangle Audit quality Executive compensation Regulatory quality Corporate tax fraud Tax fraud requires special expertise, which entails the knowledge of relevant laws, rules...

... to preventing, detecting and investigating fraud. The fraud theory approach, which advocates developing hypotheses about why and how fraud could occurs (Cressey, 1950), informs the conceptual tool of the fraud triangle that is commonly used to analyze motivations for and the likelihood of fraud being committed...