The Fraud Triangle (hereafter, FT), consisting of opportunity, motivation and rationalization, is commonly used as a heuristic framework for explaining white-collar crimes. Its analytical value is acknowledged by international auditing standards.
Language
English
HSG Classification
not classified
Refereed
No
Book title
Economic Crime - Surviving the Fall The Myths and Realities
Publisher
The Cambridge International Symposium on Economic Crime
Publisher place
Cambridge
Event Title
13th International Symposium on Economic Crime
Event Location
Jesus College, University of Cambridge (Cambridge)