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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
.... Opportunity is the perception that the fraud may be perpetrated undetected. Motivation reflects the pressure or need to benefit from fraud. Rationalization is the justification of the fraud in a way that mitigates any disparity between the action and expectations for behavior. Professional...