Challenges to the fraud triangle: Questions on its usefulness

Mark Eshwar Lokanan

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Accounting and Financial Management Auditing, Earnings Management, Governance Ethics in Business and Education

Abstract

Fraud is increasing with frequency and severity. In this paper, I explore the assertion of the fraud triangle as a useful practitioner framework employed to combat fraud. This paper is anchored through Fairclough's critical discourse theory, and is supported with evidence from three accounting fraud cases. The findings indicate that the Association of Certified Fraud Examiner's (ACFE) perpetuates a discourse that presents a restricted version of fraud. Fraud is a multifaceted phenomenon, whose contextual factors may not fit into a particular framework. Consequently, the fraud triangle should not be seen as a sufficiently reliable model for antifraud professionals.

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1984Case Study Research: Design and Methods 2017A Theory of Cognitive Dissonance 2004Five Misunderstandings About Case-Study Research 1993Discourse and Social Change.1970Archaeology of Knowledge 1990A General Theory of Crime 1995Critical Discourse Analysis: The Critical Study of Language 2003Analysing Discourse: Textual Analysis for Social Research

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