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 …

Relatively little research has examined the effects of ownership on the firms' corporate social
responsibility (CSR). In addition, most of it has been conducted in the Western context such …

Fraud in corporations is a topic that receives significant and growing attention from
regulators, auditors, and the public. Increasingly external auditors are being asked to play …

Fraud is a debilitating factor that affects business growth and continues to be a major
problem for many organizations. Fraud schemes today have become more sophisticated …

In present day Indonesia, cases of frauds are rarely covered by the media. Even though
some fraud might not be material enough to be detected, the motivation for conducting fraud …

Purpose–The purpose of this paper is to examine differences in managers' and employees'
attitudes about fraud across different cultures, provide some theories as to why these …

This article examines how a vision of organizational fraud has been constructed around a
particular technology, the fraud triangle, which was initially developed in the aftermath of the …

Fraud is increasing with frequency and severity. In this paper, I explore the assertion of the
fraud triangle as a useful practitioner framework employed to combat fraud. This paper is …

This study attempts to integrate ethical values into the fraud triangle theory in the context of
Malaysian banking industry. Primary data were collected through the survey of 108 …

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 …