References

• 2009An empirical comparison of the efficacy of covariance-based and variance-based SEM2,904 cited
• 2004The Fraud Diamond: Considering the Four Elements of Fraud1,056 cited
• 2006Defining management accounting constructs: A methodological note on the risks of conceptual misspecification423 cited
• 2012The New Fraud Triangle Model272 cited
• 2015Fraud Triangle Theory and Fraud Diamond Theory. Understanding the Convergent and Divergent For Future Research253 cited
• 2008Quality of internal control procedures232 cited
• 2013The Fraud Triangle revisited172 cited
• 2018FINANCIAL FRAUD: A LITERATURE REVIEW168 cited
• 2016Internal controls and fraud – empirical evidence from oil and gas company141 cited
• 2018Financial fraud, scandals, and regulation: A conceptual framework and literature review121 cited
• 2017Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry103 cited
• 2019Testing the fraud triangle: a systematic review97 cited
• 2016The causes, impact and prevention of employee fraud87 cited
• 2019Financial Fraud: A Literature Review70 cited
• 2014Fraud Risk Factors of Fraud Triangle and the Likelihood of Fraud Occurrence: Evidence from Malaysia