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Keywords: fraud diamond
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Journal Articles
The Evolution of Fraud Theory
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2012) 27 (2): 555–579.
Published: 01 May 2012
..., such as the Fraud Scale ( Albrecht et al. 1984 ) and the Fraud Diamond ( Wolfe and Hermanson 2004 ), incrementally add to our understanding of fraud. Secondly, we provide a cohesive framework in the form of a meta-model from which to teach, relate, and explore fraud theory. Third, building from Ramamoorti (2008...
Includes: Supplementary data
