Academic literature on the topic 'Fraud Triangle Model'
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Journal articles on the topic "Fraud Triangle Model"
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Vukadinović, Predrag. "Modification of triangle fraud model: New models." Revizor 21, no. 83 (2018): 7–19. http://dx.doi.org/10.5937/rev1883007v.
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Ismail, Bassem, and Hamidah Hamidah. "HOW CAN PSYCHOLOGY AND RELIGIOUS BELIEFS AFFECT ON FRAUD TRIANGLE?" Media Riset Akuntansi, Auditing & Informasi 19, no. 1 (2019): 53. http://dx.doi.org/10.25105/mraai.v19i1.4093.
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<p><em>In this paper, I explore the emphasis of the fraud triangle as a salutary model for practitioner to extract fraud. This paper is anchored through psychology and religious theories, and is propped with prove from holy books. The findings point out that the Own lust “Hawa Nafsu” (HN) supporter and basic stone to control devil desire (DD) that control by humans lust that’s present new model in preventing fraud. Fraud is a manifold phenomenon, whose religious theories may not fit all the cases into fixed model. Thus, fraud tringle not adequately credible model, so antifraud practitioner should consider fraud from religious perspective. The study uses secondary sources of information get it from magazine articles, textbooks and the Internet. The discussion of the two theories contributes to understand frauds especially by legitimate accountants, auditors, fraudsters and other fraudulent entities. The study also serves as a guide to further research on fraud.</em></p>
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Tshikovhi, Ambani, Emmanuel K. Oseifuah, and Arthur Reynolds. "Effectiveness of the fraud triangle model in the detection of financial statement fraud in South African municipalities." Public and Municipal Finance 14, no. 1 (2025): 95–105. https://doi.org/10.21511/pmf.14(1).2025.08.
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There is a high prevalence of financial statement fraud and wasteful expenditure in South African municipalities. According to the fraud triangle model, pressure, opportunity, and rationalization are the underlying causes of financial statement fraud. The study aimed to examine the effectiveness of the fraud triangle model in detecting financial statement fraud in South African municipalities. The study developed variables serving proxy measures for pressure, opportunity, and rationalization. The variables were analyzed and tested using the logistics regression model and publicly available financial data for the 257 municipalities in South Africa over six years, from 2015/16 to 2020/21. The results showed a high correlation between fraud in financial statements and four fraud risk markers. High capital expenditure, high accrual amounts, poor liquidity ratios, and high leverage ratios are the risk elements. The results contribute fresh perspectives to the corpus of information already available on financial statement fraud in South Africa. To ascertain the effectiveness of the fraud triangle model in identifying and preventing financial statement fraud, future studies should incorporate different range of variables, techniques, and sample sizes.
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Ingtias, Citra Nandini, Edisti Oktivia, and Rodiyah Kusuma Dewi. "Model Multidimensional: Hubungan Antara Fraud Triangle, Diamond, Pentagon, dan Hexagon Terhadap Fraudulent Financial Statements." Journal of Humanities Education Management Accounting and Transportation 2, no. 1 (2025): 381–93. https://doi.org/10.57235/hemat.v2i1.5068.
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Penelitian ini dilakukan untuk menelaah lebih lanjut mengenai Fraudulent Financial Statements melalui model fraud triangle, diamond, pentagon, dan hexagon. Fraud Triangle merupakan konsep yang menjelaskan tiga faktor yang menyebabkan terjadinya Fraudulent Financial Statements. Fraud diamond adalah perkembangan dari konsep fraud triangle yang diperkenalkan Cressey tahun 1953. Fraud Pentagon merupakan perkembangan dari fraud triangle dan diamond yang dipakai dalam pendeteksian Fraudulent Financial Statement. Fraud Hexagon juga dikembangkan dari teori sebelumnya dimana menjelaskan mengapa individu melakukan fraud. Dalam penelitian ini, metode yang digunakan adalah SLR (Systematic Literature Review). Analisis datanya memakai 50 jurnal yang dipilih dari tahun 2014-2024 dalam basis data google scholar. Dengan berpacu pada hal tersebut, disimpulkan bahwasanya terjadinya fraudulent financial statements dipengaruhi oleh pressure, opportunity, rationalization, capability, collusion, dan arrogance. Faktor yang paling banyak diteliti dan mempengaruhi Fraudulent Financial Statements ialah tekanan yang muncul sebanyak 19 kali. Artinya, ketika tekanan tinggi maka akan semakin mempengaruhi terjadinya fraudulent financial statements.
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Akbar, Meel, Basyiruddin Nur, and Budi Andru. "Financial Statement Fraud Detection with Fraud Triangle." International Journal of Emerging Trends in Social Sciences 13, no. 1 (2022): 14–21. http://dx.doi.org/10.55217/103.v13i1.556.
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The purpose of this study was to analyze elements in the fraud triangle to clarify the possibility of financial statement fraud in the consumer goods industry subsector. The population in this study is all manufacturing companies in the consumer goods industry sub-sector measured by the M-score model. The total sample used is 36, consisting of 9 companies. The method in this research is quantitative with primary data type. The analytical tool used in this study is logistic regression analysis using the SPSS v20. The results of this study indicate that external pressure, has a significant effect, meanwhile, financial stability, nature of industry and change in auditors do not affect the possibility of fraudulent financial statements. Simultaneously these four variables affect the financial statement fraud. The implication is to contribute to those who have an interest in assessing the potential for fraud in the company. The higher the LEVERAGE value, the greater the potential for fraudulent financial statements.
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Dorminey, Jack, A. Scott Fleming, Mary-Jo Kranacher, and Richard A. Riley. "The Evolution of Fraud Theory." Issues in Accounting Education 27, no. 2 (2012): 555–79. http://dx.doi.org/10.2308/iace-50131.
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ABSTRACT This paper revisits the Fraud Triangle, highlighting recent findings and contemporary thinking in the anti-fraud community to develop a meta-model of fraud for use in accounting instruction and research. The importance of the Fraud Triangle is particularly important as a model for assessing the risk of fraud, but it is only one component of an overall audit risk assessment plan. Explicit reference to the auditor's responsibility in identifying the risks of material misstatement arising from fraud is included in the guidance provided by both the AICPA and PCAOB (2010). Identifying fraud risk is a significant element of assurance services, and necessitates a model reflecting the current thinking surrounding the fraud event. To enhance our understanding of the fraudster's motivations and improve the anti-fraud community's ability to prevent, deter, detect, investigate, and remediate fraud, researchers and practitioners have offered insights beyond the Fraud Triangle. These insights are summarized in this manuscript and presented in a meta-model, providing a foundational resource for educators and researchers pursuing the study of fraud. Key aspects of the meta-model include instructional benefits in the classroom and an empirical approach from a research standpoint.
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Suswam, Bibian Mwuese, and Ofili Ugwudioha. "Fraud Triangle and Fraudulent Financial Reports: A Review." Greener Journal of Economics and Accountancy 12, no. 1 (2025): 13–22. https://doi.org/10.15580/gjea.2025.1.120824192.
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Fraudulent financial reporting poses a significant threat to the integrity of the trust of stakeholders in businesses and the fraud triangle highlights key elements that contribute to the occurrence of fraud in a firm. This paper reviews extant literature on fraud triangle and fraudulent financial reports of firms. Findings shows that fraud is a multifaceted phenomenon, whose contextual factors may not fit into a particular framework. Consequently, the fraud triangle should not be seen as a sufficiently reliable model for anti-fraud professionals. The paper therefore recommends that a study to identify a fraud mechanism to detect and predict fraud in financial statements be carried out.
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Nguyen, Trong, and Binh Van Nguyen. "Ethical Issues of Vietnamese Auditors: Applying the Fraud Triangle Model." International Journal of Professional Business Review 8, no. 6 (2023): e02599. http://dx.doi.org/10.26668/businessreview/2023.v8i6.2599.
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Purpose: The article analyzes the impact of the factors affecting the fraud of Vietnamese auditors applying the fraud triangle model, providing more empirical evidence on the factors affecting the fraud of the auditors. Vietnam. Theoretical framework: This paper uses the the fraud triangle model. Design/methodology/approach: Research method using questionnaire survey of managers and auditors of Vietnamese auditing firms, the survey results collected 250 questionnaires. After eliminating invalid questionnaires due to There are many blank cells, the author chooses to use 236 questionnaires. Quantitative research was carried out with SPSS 25 software. Findings: Research results show that pressure perception factor has higher standardized Beta coefficient (0.390) than all other factors. The normalized Beta coefficients of the remaining factors are: Perception of opportunity (0.289), Rationalization (0.267) Research, Practical & Social implications: Based on the research results, the author has proposed recommendations to minimize the negative impact of these pressures in order to limit the occurrence of violations of professional ethics of Vietnamese auditors. Originality/value:This study fills the gap in the Ethical issues of Vietnamese auditors: applying the fraud triangle model.
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Glebovskiy, Alexander. "The Fraud Triangle and Model of Criminogenesis." International Journal of Law and Society 4, no. 2 (2021): 115. http://dx.doi.org/10.11648/j.ijls.20210402.19.
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Hendra, Joni, Diska Sendi Marisna, Uswatun Karimah, Sofiyanto Sofiyanto, and M. Saprudin. "Early Fraud Detection Using the Fraud Triangle Model in Islamic Banking." Jurnal Multidisiplin Teknologi dan Arsitektur 3, no. 1 (2025): 80–87. https://doi.org/10.57235/motekar.v3i1.6143.
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This study aims to analyze the potential for fraud in Islamic banking through the application of the Fraud Triangle Model, which consists of three key elements: pressure, opportunity, and rationalization. Although Islamic banking is founded on Islamic principles such as justice, transparency, and moral responsibility, fraudulent practices may still occur due to human factors and weaknesses in internal control systems. This research employs a literature review method by examining academic sources and relevant regulations. The findings reveal that economic pressure, weak internal oversight, and justifications for unethical behavior are primary drivers of fraud in Islamic financial institutions. Therefore, effective fraud mitigation strategies are needed, including strengthened corporate governance, supervision based on Islamic values, and the development of a work culture grounded in integrity. The application of the Fraud Triangle Model in the Islamic banking context is expected to support early fraud detection and prevention in a more ethical and effective manner.
Dissertations / Theses on the topic "Fraud Triangle Model"
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Silva, Aline Moura Costa da. "Atitude do Profissional de Contabilidade em relação à fraude: uma abordagem apoiada em cenários." Universidade do Estado do Rio de Janeiro, 2009. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6160.
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Casos de fraudes têm ocorrido, freqüentemente, no mercado mundial. Diversos são os profissionais envolvidos nestes casos, inclusive os da classe contábil. Os escândalos contábeis, especialmente os mais famosos, como os incididos nas empresas Enron e WordCom, acenderam para uma maior preocupação em relação à conduta ética dos profissionais de contabilidade. Como conseqüência, há uma maior exigência quanto à transparência e a fidedignidade das informações prestadas por estes profissionais. Esta preocupação visa, primordialmente, manter a confiança de empresas, investidores, fornecedores e da sociedade, dentre outras, na
responsabilidade ética do contador, denegrida pelo envolvimento nas fraudes detectadas. Desta forma, o presente estudo teve como objetivo verificar a conduta ética dos contadores e técnicos em contabilidade quando, no exercício de suas atividades profissionais, se depararem com questões relacionadas a fraudes. Para tal, são considerados alguns fatores que podem tanto vir a influenciar o processo decisório ético de um indivíduo, demonstrados através do Modelo de tomada de decisão, desenvolvido por Alves, quanto motivar um indivíduo a cometer um ato fraudulento, evidenciados através do Modelo denominado Triângulo da Fraude, desenvolvido por Cressey. Buscando responder a questão norteadora desta
pesquisa, executou-se a análise descritiva e estatística dos dados, com a utilização de técnicas não-paramétricas. Para a análise descritiva dos dados foram elaboradas as tabelas de freqüências e calculadas as medidas de posição e dispersão, através do cálculo dos valores da média, moda, mediana e desvio padrão, quando aplicáveis. Em relação à análise estatística dos dados, foram utilizados os testes não-paramétricos de Spearman e a Regressão logística Multivariada. Os resultados demonstraram que a maioria dos profissionais de contabilidade, da amostra pesquisada, reconhece a questão moral inserida nos cenários, discorda dos atos dos agentes de cada cenário e, ainda, classifica esses atos como graves ou muito graves. Entretanto, verificou-se que esses profissionais de contabilidade tendem a ter um posicionamento mais voltado para a teoria teleológica, uma vez que a intenção de agir é influenciada por alguns fatores, como a oportunidade, a racionalização e, principalmente, a pressão. Alguns fatores individuais também apresentaram influência sob o posicionamento ético dos profissionais entrevistados nesta pesquisa.<br>Cases of fraud have occurred, often, in the world market. Several are involved in these cases, including the accounting class. The accounting scandals, especially the most famous, such as focusing on companies and Enron WordCom, kindled to
greater concern about the ethical conduct of professional accounting. As a result, there is a greater demand on the transparency and reliability of information provided by these professionals. This concern is aimed, primarily, to maintain the confidence of businesses, investors, suppliers and society, among others, the ethical responsibility of the meter, denigrated by involvement in the fraud detected. Thus, this study aimed to verify the ethical conduct of accountants and accounting technicians in when, in the exercise of their professional activities, are confronted with issues related to fraud. This is considered some factors that can both come to
influence the ethical decision making of an individual, demonstrated by the model of decision making, developed by Alves, as a motivated individual to commit a fraudulent act, as evidenced by the model called Triangle of fraud, developed by
Cressey. Seeking to answer question guiding this study, performed to exploratory and confirmatory analysis of data, using non-parametric techniques. For exploratory data analysis were made tables of frequencies and calculated the measures of position and dispersion, by calculating the values of average, mode, median and standard deviation, where applicable. For the confirmatory analysis of data, were
used non-parametric tests of Spearman and multivariate logistic regression. The results showed that the majority of accounting professionals, the sample, recognizing the moral issue included in the scenarios, disagrees the acts of agents of each scenario, and also classifies such acts as serious or very serious. However, we found that these accounting professionals tend to have a position more toward the
teleological theory, since the intention to act is influenced by factors such as opportunity, rationalization and particularly the pressure. Some individual factors also had influence on the ethical position of the professionals interviewed in this research.
Book chapters on the topic "Fraud Triangle Model"
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Vousinas, Georgios Loukas. "Understanding the Financial Fraud." In Handbook of Research on Theory and Practice of Financial Crimes. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-5567-5.ch001.
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This chapter aims to elaborate on the theory of fraud by enhancing the existing theories that force people to commit fraud. The chapter reviews the most commonly used and widely accepted models for explaining why people commit fraud: the fraud triangle, the fraud diamond, the fraud scale, and the MICE model. The author argues that these models need to be updated to adapt to the current developments and the ever-growing fraud incidents, both in frequency and severity. The chapter identifies a major element, ego/entitlement, which plays a crucial role in compelling people to commit fraud and builds on the theoretical background to conclude in the formation of the SCORE model, which is graphically depicted in the fraud pentagon. It goes further by adding the factor of collusion for its better application in cases of white-collar crimes.
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Neupane, Arjun, Jeffrey Soar, and Kishor Vaidya. "Anti-Corruption Capabilities of Public E-Procurement Technologies." In Public Affairs and Administration. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-8358-7.ch109.
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Public procurement is an important area warranting further attention in government reform, as electronic systems for procurement have enormous potential to help reduce corruption. Public e-Procurement is the use of an Internet or Web-based system by government institutions for the acquisition of goods and services, which can improve transparency and accountability. This chapter discusses different types of e-Procurement technologies with case examples from different countries that demonstrate how the e-Procurement technologies have great potential as the anti-corruption technologies. The chapter reviews the Principal-Agent Theory and discusses other relevant theories including Transaction Cost Theory, Fraud Triangle Theory, Diffusion of Innovation Theory, and the Technology Acceptance Model. Following a discussion of the potential of e-Procurement systems in mitigating corruption, a theoretical research model is proposed for identifying public e-Procurement anti-corruption capabilities.
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Neupane, Arjun, Jeffrey Soar, and Kishor Vaidya. "Anti-Corruption Capabilities of Public E-Procurement Technologies." In Advances in Electronic Government, Digital Divide, and Regional Development. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-4900-2.ch010.
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Public procurement is an important area warranting further attention in government reform, as electronic systems for procurement have enormous potential to help reduce corruption. Public e-Procurement is the use of an Internet or Web-based system by government institutions for the acquisition of goods and services, which can improve transparency and accountability. This chapter discusses different types of e-Procurement technologies with case examples from different countries that demonstrate how the e-Procurement technologies have great potential as the anti-corruption technologies. The chapter reviews the Principal-Agent Theory and discusses other relevant theories including Transaction Cost Theory, Fraud Triangle Theory, Diffusion of Innovation Theory, and the Technology Acceptance Model. Following a discussion of the potential of e-Procurement systems in mitigating corruption, a theoretical research model is proposed for identifying public e-Procurement anti-corruption capabilities.
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Cruickshank, Ruth. "(Re-)Thinking with Eating and Drinking." In Leftovers. Liverpool University Press, 2020. http://dx.doi.org/10.3828/liverpool/9781789620672.003.0002.
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There is an extraordinary convergence of post-war French thought which, knowingly or not, uses or is legible through food and drink and carries the potential for re-thinking overlooked psychological, ideological and historical meanings in representations of eating and drinking. Some thinkers are associated with eating and drinking: Lévi-Strauss’ culinary triangle; Barthes’ ideological and psychosociological readings of food and drink; or Certeau, Giard and Mayol positing cooking and shopping as creative ‘poaching’ on capitalist scripts. Food and drink exemplify arguments, with Bataille’s potlatch illustrating economies of excess; Sartre’s sweet, viscous lure of bad faith; Beauvoir’s skewering of how domestic labour constructs women as man’s negative other; Bourdieu on how food choices perpetuate class division; the leftovers of weaning in Lacanian lack and repressed trauma; and Kristeva’s skin of milk evoking abjection. More metaphorically, Cixous figures mother’s milk as ‘white ink’ and reading as ‘eating on the sly’, whilst for Derrida, traces and remainders are necessary leftovers of meaning and ‘eating well’ may counter carno-phallogocentrism. Introducing how Fischler’s theorizing of the incorporation of food fuels new readings, and noting the influence of Marx and Freud (and their dependence on food), new critical combinations emerge, creating a flexible mode of re-thinking with leftovers.
Conference papers on the topic "Fraud Triangle Model"
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Simbolon, Ramadona, Norsiah Ahmad, and Sri Elviani. "Are The Model of Fraud Triangle Elements Sufficient Enough to Prevent Fraud?: Evidence In North Sumatra Province." In Proceedings of the 1st International Conference on Social Sciences and Interdisciplinary Studies (ICSSIS 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icssis-18.2019.73.
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