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Keywords: rationalization
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (4): 117–141.
Published: 01 November 2018
... very little modification since its inception by Cressey in 1953 ( Morales, Gendron, and Guénin-Paracini 2014 ; Albrecht, Wernz, and Williams 1995 ). In his seminal work, Cressey (1953) identified three conditions that must be present for fraud to occur: opportunity, motivation, and rationalization...