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Keywords: capability
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Journal Articles
Journal of Forensic Accounting Research (2023) 8 (1): 141–159.
Published: 01 December 2023
... consisting of pressure, opportunity and rationalization to understand fraud risks factors. The fraud diamond extends the fraud triangle to include an additional risk factor, capability ( Wolfe and Hermanson 2004 ). This study uses an experimental task to analyze the effect of individual fraud diamond...