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AUDITING: A Journal of Practice & Theory (2023) 42 (3): 87–106.
Published: 01 August 2023
...D. Jordan Lowe; Philip M. J. Reckers; Ashley K. Sauciuc SUMMARY Individuals often engage in a rationalization process to self-justify questionable conduct. However, as “gatekeepers” to the market, it is vitally important for professional auditors to avoid such practices. Recognizing that some...
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...