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Keywords: pressure
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 117–141.
Published: 01 November 2018
..., Cressey (1953) identified three conditions that must be present for fraud to occur: opportunity, motivation, and rationalization. Opportunity is the perception that the fraud may be perpetrated undetected. Motivation reflects the pressure or need to benefit from fraud...
