... of his brother and cousin, Williams rationalized his actions as morally justified, likening himself to a modern-day Robin Hood. The case presents students with a deep look into the perpetrator’s mindset, emphasizing the rationalization element of the fraud triangle. It enables students to apply...

..., NY, USA. The last element of the fraud triangle is rationalization. There needs to be a way “to rationalize the fraud so as to make the illegal actions consistent with the perpetrator’s personal code of conduct” ( Albrecht et al. 1995 ). This element, in simpler terms, gives the perpetrator...

... education fraud examination experiential learning COVID-19 pandemic fraud triangle The global pandemic due to the outbreak of a coronavirus in 2019 (hereafter COVID-19) has changed many ways of daily life and impacted millions of people to a great extent. There were significant increases...

...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...

... 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...

... 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...

.... 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...