.... 2023 occupational fraud principal perpetrator information technology privileged access The fraud diamond expands the study of occupational fraud from the context of opportunity, rationalization, and motive by explaining that individuals must also be capable of committing occupational...

... of Certified Fraud Examiners (ACFE) to examine the impact of fraud duration, organization type, and perpetrator status on a victim organization’s decision to pursue a particular punishment outcome against the principal perpetrator. We find that fraud duration is an important attribute in determining whether...