The Fraud Triangle revisited

Schuchter, Alexander; Levi, Michael

doi:10.1057/sj.2013.1

Cited by 105 publications

(91 citation statements)

References 33 publications

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“…Schuchter & Levi [5] argued that although opportunity is necessary but it is not a sufficient condition for 'upperworld' criminal offences; our respondents regard the perceived pressures they experienced as salient. Mavisakalyan & Meinecke [18] found that incentives to commit the academic fraud are strong and point towards the potentially damaging consequences of the academic fraud in broader settings.…”

Section: Methodsmentioning

confidence: 62%

“…Some theories try to understand the factors influencing the individual's fraud behavior, including such concepts as fraud triangle [5], fraud diamond [12] and fraud pentagon [16], [17]. These three theories are developed from financial statements fraud which is later adapted to education field within the concept of academic fraud.…”

Section: Hypothesismentioning

confidence: 99%

“…This concept has long been known in analyzing the factors influencing financial fraud behavior. The fraud triangle concept was introduced by [5] a criminologist, by proposing the argumentation that there must be reasons for someone to do something (including fraud) namely pressure, opportunity and rationalization [6]. The fraud triangle elements consist of pressure, opportunity, and rationalization [7].…”

Section: Introductionmentioning

confidence: 99%

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An Analyis of Student's Academic Fraud Behavior

Muhsin¹,

Kardoyo²,

Arief³

et al. 2018

Proceedings of the International Conference on Learning Innovation (ICLI 2017)

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Abstract-This paper is intended to re-examine and analyze the student's academic fraud behavior in the perspective of fraud diamond. The research method used was quantitative research with the design of causality test to analyze the factors that influence the student's academic fraud behavior. The populations of this study were the students of Economics Education at Faculty of Economics in Universitas Negeri Semarang (UNNES)/State University of Semarang. The questionnaire was used to collect the data and developed from the fraud diamond concept. The data were analyzed using descriptive statistical analysis and multiple regression analysis. The results showed that: (1) the most frequently-committed academic fraud is wrongful cooperation to finish group assignments; and (2) based on the concept of fraud diamond, the pressure and rationalization are proven to have a significant effect on the students' academic fraud behavior. Meanwhile, the opportunity and capability are not proven to have any influence.

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Section: Methodsmentioning

confidence: 62%

Section: Hypothesismentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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An Analyis of Student's Academic Fraud Behavior

Muhsin¹,

Kardoyo²,

Arief³

et al. 2018

Proceedings of the International Conference on Learning Innovation (ICLI 2017)

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“…Albrecht estava especialmente interessado em identificar fatores que levaram à fraude ocupacional e ao abuso (Choo & Tan, 2007 No caso de crime de colarinho branco, os indivíduos tentam minimizar a má consciência e encontrar uma maneira de mostrar suas fraudes como menos ilícitas, mais plausível para si mesmos para manter a autoestima, o autorrespeito ou um autoconceito favorável a si mesmo (Schuchter & Levi, 2016). Esta medida psicológica de autoproteção é o elemento do Triângulo da Fraude descrita como racionalização (Cressey, 1953).…”

Section: Elementos Do Triângulo Da Fraudeunclassified

“…Motivação, no Triângulo da Fraude, é comumente dividida pela literatura em dois subelementos, incentivo e pressão (Schuchter & Levi, 2016). O desejo de ganhos financeiros é, de fato, uma parte óbvia da motivação para a maioria dos infratores (Coleman, 1987).…”

Section: Motivaçãounclassified

Mapa Conceitual da Fraude: Configuração Teórica e Empírica dos Estudos Internacionais e Oportunidades de Pesquisas Futuras

Maragno

Borba

2017

REPeC

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ResumoObjetivo: Explicar o fenômeno da fraude pela construção de um mapa conceitual e sintetizar os diversos tipos de fraudes. Método: O estudo realizou uma revisão de literatura, por meio nos trabalhos teóricos e uma síntese de pesquisa, referente aos trabalhos empíricos. Resultados: A revisão de literatura construída permitiu identificar que a teoria do Triângulo da Fraude teve sua origem a partir do crime de colarinho branco. Os elementos da teoria (oportunidade, motivação e racionalização) evoluíram desde 1950 e recentemente são criticados, pois descobertas têm sido feitas que modificam o entendimento dos motivos ex ante. Principalmente, demonstram evidências de que o elemento "racionalização" (a parte cognitiva) é limitado e ainda não está claro na literatura. Além disso, o trabalho traz as revistas e autores mais profícuos da temática das fraudes. Contribuições: As evidências desta pesquisa demonstram a interdisciplinaridade do tema e apontam oportunidades de pesquisas. Este trabalho contribui, também, para as pesquisas de prevenção e detecção da fraude, pelo entendimento dos motivos que levam indivíduos a tais atos criminosos ou desvios de conduta. Palavras-chave: Fraude; Mapa Conceitual; Revisão de literatura; Síntese de Pesquisa.Mapa conceitual da fraude: configuração teórica e empírica dos estudos internacionais e oportunidades de pesquisas futuras REPeC, Brasília, v. 11, Edição Especial, art. 3, p. 41-68, 2017 Disponível on-line em www.repec.org.br

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UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion

Adelopo

Meier

2022

J Corp Accounting Finance

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Although previous studies have explored the disciplinary procedures and sanctions by PABs, the focus of these studies has often been generalized to all forms of infringements. This has prevented specific attention on the most severe ethical breaches by PAB members, that is, offences leading to exclusion. Consequently, we do not know their prevalence, the features of these behaviors or the motivating factors for their perpetration by members of the UK's PABs. Clarity on these issues is in the public interest given the centrality of the role of the accounting profession to the efficient functioning of the financial system. We used the fraud triangle theory to shed light on these issues. Our analysis is based on the entire population of 141 serious cases that led to members’ exclusion. We developed an analytical framework that focused on the nature of the infringements, their prevalence amongst the PABs, and the variety of explanations provided by the culprits. Our analysis shows that criminal convictions and breach of ethical guidance are the two major causes of exclusion. Our findings have implications for the PABs in their attempts to ensure their members’ ethical behavior and the adequacy of their disciplinary process.

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The Fraud Triangle revisited

Cited by 105 publications

References 33 publications

An Analyis of Student's Academic Fraud Behavior

An Analyis of Student's Academic Fraud Behavior

Mapa Conceitual da Fraude: Configuração Teórica e Empírica dos Estudos Internacionais e Oportunidades de Pesquisas Futuras

UK professional accounting bodies (PAB): Members’ unethical behaviors and exclusion

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