... 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. Dark Triad narcissism Machiavellianism psychopathy fraud triangle organizational fraud Organizational fraud is a type of fraud that is committed against organizations by their employees. Organizational fraud, also commonly referred to as occupational fraud, is the most...

... incentive programs of the COVID-19 pandemic likely build pressure, create opportunities, and make justifications for perpetrators to commit fraud, based on the fraud triangle model ( Cressey 1953 ). This time period has had a profound impact on the world, which has provided a unique opportunity to study...

...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...

..., Department of Accounting, Raleigh, NC, USA. Editor's note: Accepted by Zabihollah Rezaee. 7 2020 6 2021 2021 financial statement fraud embezzlement asset misappropriation fraud triangle internal control Some students realized the benefits of financial analysis...