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Looking Through the Fraud Triangle: A Review and Call for New Directions · Study

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PreprintLooking Through the Fraud Triangle: A Review and Call for New Directions

Clinton Wallace Free2015

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Preprintgreen2015

Looking Through the Fraud Triangle: A Review and Call for New Directions

Clinton Wallace Free

42 citations·0/0 files stored·SSRN Electronic Journal

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Accounting and Financial Management Ethics in Business and Education Corporate Governance and Financial Management

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References

1990Foundations of social theory 1976Social Exchange Theory 1940White-Collar Criminality 2004The Fraud Diamond: Considering the Four Elements of Fraud 2000Criminological Theories: Introduction, Evaluation and Application 2006Doing qualitative field research in management accounting: Positioning data to contribute to theory 2005Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation 2006Street Gang Patterns and Policies

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2023The perception of accountants/auditors on the role of corporate governance and information technology in fraud detection and prevention 2023Enhancing educational outcomes through strategic Human Resources (HR) initiatives: Emphasizing faculty development, diversity, and leadership excellence 2024Emerging trends in forensic accounting research: Bridging research gaps and prioritizing new frontiers 2021Revealing the potential of fraud in the financial management of village-owned enterprise

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Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2015Looking through the fraud triangle: a review and call for new directionsarticle · 24 shared references 2013The Ties that Bind: The Decision to Co‐Offend in Fraudarticle · 17 shared references 2015Pathways to accountant fraud: Australian evidence and analysisarticle · 15 shared references 2015Challenges to the fraud triangle: Questions on its usefulnessarticle · 10 shared references 2021Do Personal Beliefs and Values Affect an Individual’s “Fraud Tolerance”? Evidence from the World Values Surveyarticle · 10 shared references 2021The international fraud trianglearticle · 10 shared references

Details

Year2015

Typepreprint

Published2015-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations42

Files0 public / 0

ShelfAccounting and Financial Management

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doi10.2139/ssrn.2590952

openalex_workW1960090320

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