... to prevent and detect it. This paper aims to examine the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud. Design/methodology/approach Having identified the fraud theory developed so far, we provide a theoretical framework...

...Godfred Matthew Yaw Owusu; Theodora Aba Abekah Koomson; Stanley Agbenya Alipoe; Yusuf Ahmed Kani Purpose This paper aims to investigate the views of employees on the motives behind frequently reported fraudulent activities at the workplace. Using the fraud triangle theory (FTT) as the theoretical...

... of assessing corruption problem from the behavioral perspective. © Emerald Group Publishing Limited 2014 Corruption Indonesia Fraud Fraud triangle Rationality Fraud investigation Fraud is all over the media these days. It comes in many shapes and sizes and can be perpetrated by anyone...