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The fraud triangle – an alternative approach
10 references·7 citing·35 second hop
The fraud triangle – an alternative approach (2021)The fraud triangle – an alternative appro…Understanding the Theoretical Underpinnings of Corporate Fraud (2020)Understanding the Theoretical…How narrative reporting changed the business world: providing a new measurement tool (2016)How narrative reporting chang…The New Fraud Triangle Model (2012)The New Fraud Triangle ModelThe Evolution of Fraud Theory (2012)The Evolution of Fraud TheoryThe relationship between South Korean chaebols and fraud (2010)The relationship between Sout…Current Trends in Fraud and its Detection (2008)Current Trends in Fraud and i…The Fraud Diamond: Considering the Four Elements of Fraud (2004)The Fraud Diamond: Considerin…The Criminal Violation of Financial Trust (1950)The Criminal Violation of Fin…A theory of human motivation. (1943)A theory of human motivation.White-Collar Criminality (1940)White-Collar CriminalityPonzi schemes in the Hajj and Umrah business: causes, methods, consequences and prevention (2025)Ponzi schemes in the Hajj and…Fraud intention and the relationship with selfishness: the mediating role of moral justification in the accounting profession (2024)Fraud intention and the relat…Fraud Auditing and Forensic Accounting a Review Paper (2024)Fraud Auditing and Forensic A…Forensic Accounting and the Auditing of the Digital Banking (2024)Forensic Accounting and the A…Auditing the Risk of Financial Fraud Using the Red Flags Technique (2024)Auditing the Risk of Financia…Secondhand clothing purchase intentions: Generation Z’s perspective (2023)Secondhand clothing purchase …Fraud Behavior in Perspective Human Resource Development (2023)Fraud Behavior in Perspective…Other People's Money. A Study in the Social Psychology of Embezzlement (1954)Asia's Next Giant (1992)Toward A Unified Conception Of Business Ethics: Integrative Social Contracts Theory (1994)Fraud diamond: Detection analysis on the fraudulent financial reporting (2016)Tax compliance in a developing country (2017)Not Good, Not Bad: The Effect of Family Control on Environmental Performance Disclosure by Business Group Firms (2018)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Control and Collaboration: Paradoxes of Governance (2003)Detecting fraudulent financial reporting using financial ratio (2016)Integrating religiosity into fraud triangle theory: findings on Malaysian police officers (2018)Audit Digitalization and Its Consequences on the Audit Expectation Gap: A Critical Perspective (2022)A Theory of Cognitive Dissonance (1957)The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals (2013)The Effects of the Dark Triad on Unethical Behavior (2016)A Theory of Cognitive Dissonance (2017)CEO Wrongdoing: A Review of Pressure, Opportunity, and Rationalization (2018)Disclosure, Liquidity, and the Cost of Capital (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Handbook on Constructing Composite Indicators: Methodology and User Guide (2008)The Contribution of Management Commentary Index (Ma.Co.I) in Annual Banking Reports (ABR) and the Chronicle of the Great Greek Crisis (2016)Environmental, social and corporate governance framework for corporate disclosure: a multicriteria dimension analysis approach (2020)Looking back and forging ahead: the weighting of ESG factors (2020)A TEST OF GENERAL STRAIN THEORY* (2001)Economic Fraud and Associated Risks: An Integrated Bibliometric Analysis Approach (2024)Integrating ethical values into fraud triangle theory in assessing employee fraud: Evidence from the Malaysian banking industry (2017)Comparison Between CB-SEM and PLS-SEM: Testing and Confirming the Maqasid Syariah Quality of Life Measurement Model (2019)The Diary (1977)Corporate ESG performance and manager misconduct: Evidence from China (2022)Public Opinion about Punishment and Corrections (2000)Agency Theory (2005)Do CEO Stock Options Prevent or Promote Fraudulent Financial Reporting? (2006)Advancing theory of fraud: the S.C.O.R.E. model (2019)A three-component conceptualization of organizational commitment (1991)Why we buy what we buy: A theory of consumption values (1991)The "What" and "Why" of Goal Pursuits: Human Needs and the Self-Determination of Behavior (2000)
this work references cited by second hop

References

  • 1943A theory of human motivation.21,512 cited
  • 1940White-Collar Criminality1,114 cited
  • 2004The Fraud Diamond: Considering the Four Elements of Fraud1,056 cited
  • 2012The Evolution of Fraud Theory547 cited
  • 1950The Criminal Violation of Financial Trust431 cited
  • 2012The New Fraud Triangle Model272 cited
  • 2008Current Trends in Fraud and its Detection168 cited
  • 2010The relationship between South Korean chaebols and fraud93 cited
  • 2020Understanding the Theoretical Underpinnings of Corporate Fraud32 cited
  • 2016How narrative reporting changed the business world: providing a new measurement tool29 cited

Cited by

  • 2024Auditing the Risk of Financial Fraud Using the Red Flags Technique22 cited
  • 2024Fraud Auditing and Forensic Accounting a Review Paper19 cited
  • 2024Forensic Accounting and the Auditing of the Digital Banking17 cited
  • 2025Ponzi schemes in the Hajj and Umrah business: causes, methods, consequences and prevention15 cited
  • 2023Secondhand clothing purchase intentions: Generation Z’s perspective13 cited
  • 2024

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Fraud intention and the relationship with selfishness: the mediating role of moral justification in the accounting profession
9 cited
  • 2023Fraud Behavior in Perspective Human Resource Development5 cited