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 …

Many of the world's most prominent organizations have experienced large-scale frauds.
These frauds have had disturbing effects on our world's economy in addition to contributing …

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 …

The study looked into the association which exists amid financial statement fraud and
governance among business organizations in Nigeria. A population of 122 non-financial …

Fraud is a problem that has never been resolved from year to year. One type of fraud that
often occurs in the government sector is corruption. Various attempts have been made by …

This study investigated financial crimes in Somali public sector. It intended to explicitly
assess public workers‟ perception of financial crimes, as well as the primary causes and …

Penelitian ini bertujuan untuk membuktikan pengaruh variabel tekanan, kesempatan,
rasionalisasi dan efektivitas penerapan pengendalian internal terhadap tindak kecurangan …

Fraud remains a challenge for corporate and local governments in Ghana. Therefore, this
study probes behavior predictors using the fraud diamond theory. The study used …

This study aims to examine:(1) the effect of pressure on fraud,(2) the effect of opportunity on
fraud,(3) the effect of rationalization on fraud in the corrupt prisoners in prisons of Class II A …

Research aims: This study examines the determinants of fraudulent financial reporting with
financial distress as an intervening agent. Design/Methodology/Approach: The banking …