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Keywords: fraud triangle
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Journal Articles
Journal of Forensic Accounting Research 1–12.
Published: 06 May 2024
... A. DiGabriele. 21 07 2023 12 03 2024 13 03 2024 2024 Dark Triad narcissism Machiavellianism psychopathy fraud triangle organizational fraud JOURNAL OF FORENSIC ACCOUNTING RESEARCH Vol. XX, No. XX YEAR pp. 1 12 American Accounting Association DOI: 10.2308/JFAR-2023-033...
Journal Articles
Journal of Forensic Accounting Research (2023) 8 (1): 141–159.
Published: 01 December 2023
...Barbara Arel; Michael J. Tomas, III; Larry Stark ABSTRACT An organization can lose up to 5 percent of its revenue to fraud ( ACFE 2020 ) making the ability to effectively prevent and detect accounting fraud essential to many stakeholders. Auditors typically use the fraud triangle framework...
Journal Articles
Journal of Forensic Accounting Research (2022) 7 (1): 184–209.
Published: 01 December 2022
... simultaneously. Theoretically grounded in the fraud triangle and motivation literature, this study synthesizes prior research on incentive and pressure, analyzes the differences by levels of autonomy and regulation. An experiment was conducted and results reveal that incentive and pressure differ in their role...
Journal Articles
Journal of Forensic Accounting Research (2021) 6 (1): 436–460.
Published: 15 July 2021
... with change in the firm's financial misconduct. My results support the social norm, social learning, and environmental criminology theories, as well as the fraud triangle, and are robust to a number of alternative specifications and approaches. The evidence implies that a firm's environment influences...
Journal Articles
Journal of Forensic Accounting Research (2021) 6 (1): 252–261.
Published: 02 July 2021
.... Generate evidence-based hypotheses about employee embezzlement and financial statement fraud. financial statement fraud embezzlement asset misappropriation fraud triangle internal control Headquartered in Florin, WI, BOSS Corporation was one of the leading manufacturers of consumer...