The Evolution of Fraud Theory

This paper revisits the Fraud Triangle, highlighting recent findings and contemporary thinking in the anti-fraud community to develop a meta-model of fraud for use in accounting instruction and research. The importance of the Fraud Triangle is particularly important as a model for assessing the risk...

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Veröffentlicht in:	Issues in accounting education 2012-05, Vol.27 (2), p.555-579
Hauptverfasser:	Dorminey, Jack, Fleming, A. Scott, Kranacher, Mary-Jo, Riley, Richard A.
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Assurance services Audit risk Crime Criminals Criminology Educational Facilities Improvement Educational Resources Financial Problems Fines & penalties Fraud Instructional design Interdisciplinary Approach Perceptions Risk assessment Studies Trust Violence White collar crime
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