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Testing the fraud triangle: a systematic review
16 references·5 citing·51 second hopsampled
Testing the fraud triangle: a systematic review (2019)Testing the fraud triangle: a systematic …Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing (2017)Whistleblowing studies in acc…The Effects of the Dark Triad on Unethical Behavior (2016)The Effects of the Dark Triad…Detecting the financial statement fraud: The analysis of the differences between data mining techniques and experts’ judgments (2015)Detecting the financial state…Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China? (2014)Does the External Monitoring …The Fraud Triangle revisited (2013)The Fraud Triangle revisitedThe Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals (2013)The Anatomy of Corporate Frau…The Evolution of Fraud Theory (2012)The Evolution of Fraud TheoryConversations with inmate accountants: Motivation, opportunity and the fraud triangle (2012)Conversations with inmate acc…Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting (2011)Fraud Risk Factor Of The Frau…Corporate Fraud and Managers’ Behavior: Evidence from the Press (2010)Corporate Fraud and Managers’…The PRISMA Statement for Reporting Systematic Reviews and Meta-Analyses of Studies That Evaluate Health Care Interventions: Explanation and Elaboration (2009)The PRISMA Statement for Repo…Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement (2009)Preferred Reporting Items for…Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99 (2009)Detecting and predicting fina…Quality of internal control procedures (2008)Quality of internal control p…Using the Business Fraud Triangle to Predict Academic Dishonesty among Business Students (2006)Using the Business Fraud Tria…FRAUD AND CORPORATE EXECUTIVES: AGENCY, STEWARDSHIP AND BROKEN TRUST (2004)FRAUD AND CORPORATE EXECUTIVE…Environmental policy and stakeholder engagement: Incident‐based, cross‐country analysis of firm‐level greenwashing practices (2024)Environmental policy and stak…Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory (2023)Factors affecting accounting …Determinan Pencegahan Kecurangan Dalam Alokasi Dana Desa (2022)Determinan Pencegahan Kecuran…The international fraud triangle (2021)The international fraud trian…Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory (2020)Determinants of management fr…Social Theory and Social Structure (1958)The Division of Labour in Society (1984)The case for motivated reasoning. (1990)Beyond the fraud triangle: Swiss and Austrian elite fraudsters (2015)Challenges to the fraud triangle: Questions on its usefulness (2015)Why people commit public procurement fraud? The fraud diamond view (2019)Strengthening the Reporting of Observational Studies in Epidemiology (STROBE): Explanation and Elaboration (2007)The PRISMA Statement for Reporting Systematic Reviews and Meta-Analyses of Studies That Evaluate Health Care Interventions: Explanation and Elaboration (2009)The PRISMA statement for reporting systematic reviews and meta-analyses of studies that evaluate healthcare interventions: explanation and elaboration (2009)Rayyan—a web and mobile app for systematic reviews (2016)The PRISMA 2020 statement: an updated guideline for reporting systematic reviews (2021)Bias in meta-analysis detected by a simple, graphical test (1997)Measuring inconsistency in meta-analyses (2003)Preferred reporting items for systematic reviews and meta-analyses: the PRISMA statement (2009)Preferred reporting items for systematic reviews and meta-analyses: the PRISMA Statement. (2009)Interactional justice : communication criteria of fairness (1986)Relationship between organizational justice and organizational citizenship behaviors: Do fairness perceptions influence employee citizenship? (1991)JUSTICE AS A MEDIATOR OF THE RELATIONSHIP BETWEEN METHODS OF MONITORING AND ORGANIZATIONAL CITIZENSHIP BEHAVIOR. (1993)The construction of the risky individual and vigilant organization: A genealogy of the fraud triangle (2014)Fraud Triangle Theory and Fraud Diamond Theory. Understanding the Convergent and Divergent For Future Research (2015)Internal control in accounting research: A review (2018)A Theory of Cognitive Dissonance (1957)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Theory of Cognitive Dissonance (2017)CEO Wrongdoing: A Review of Pressure, Opportunity, and Rationalization (2018)The Modern Corporation and Private Property (1933)A Survey of Corporate Governance (1997)Ethical leadership: A social learning perspective for construct development and testing (2005)Understanding Auditors’ Sense of Responsibility for Detecting Fraud Within Organizations (2016)Power, Status and Expectations: How Narcissism Manifests Among Women CEOs (2017)Sustainability leadership: An integrative review and conceptual synthesis (2023)Structural Equations with Latent Variables (1989)The theory of planned behavior (1991)Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives (1999)The dark triad and knowledge hiding (2018)The Deliberate Engagement of Narcissistic CEOs in Earnings Management (2019)Is Machiavellianism Dead or Dormant? The Perils of Researching a Secretive Construct (2021)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Restoring Trust after Fraud: Does Corporate Governance Matter? (2005)Insider ownership, ownership concentration and investment performance: An international comparison (2008)Stock Market’s Reaction to Disclosure of Environmental Violations: Evidence from China (2011)Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon (2018)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Equity Incentives and Corporate Fraud in China (2015)Corporate Governance in China: A Meta‐Analysis (2017)Corporate ESG performance and manager misconduct: Evidence from China (2022)Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Understanding Attitudes and Predicting Social Behavior (1980)Narcissus Enters the Courtroom: CEO Narcissism and Fraud (2012)
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References

  • 2009Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement37,549 cited
  • 2009The PRISMA Statement for Reporting Systematic Reviews and Meta-Analyses of Studies That Evaluate Health Care Interventions: Explanation and Elaboration10,345 cited
  • 2012The Evolution of Fraud Theory547 cited
  • 2009Detecting and predicting financial statement fraud: The effectiveness of the fraud triangle and SAS No. 99431 cited
  • 2014Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China?310 cited
  • 2013The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals293 cited
  • 2016The Effects of the Dark Triad on Unethical Behavior277 cited
  • 2010Corporate Fraud and Managers’ Behavior: Evidence from the Press272 cited
  • 2012Conversations with inmate accountants: Motivation, opportunity and the fraud triangle250 cited
  • 2008Quality of internal control procedures232 cited
  • 2011Fraud Risk Factor Of The Fraud Triangle Assessing The Likelihood Of Fraudulent Financial Reporting217 cited
  • 2015Detecting the financial statement fraud: The analysis of the differences between data mining techniques and experts’ judgments188 cited
  • 2013The Fraud Triangle revisited172 cited
  • 2017Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing

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164 cited
  • 2006Using the Business Fraud Triangle to Predict Academic Dishonesty among Business Students151 cited
  • 2004FRAUD AND CORPORATE EXECUTIVES: AGENCY, STEWARDSHIP AND BROKEN TRUST150 cited
  • Cited by

    • 2020Determinants of management fraud in the banking sector of Ghana: the perspective of the diamond fraud theory73 cited
    • 2023Factors affecting accounting students’ misuse of chatgpt: an application of the fraud triangle theory71 cited
    • 2024Environmental policy and stakeholder engagement: Incident‐based, cross‐country analysis of firm‐level greenwashing practices43 cited
    • 2021The international fraud triangle42 cited
    • 2022Determinan Pencegahan Kecurangan Dalam Alokasi Dana Desa4 cited