The Fraud Triangle revisited

@article{Schuchter2016TheFT,
  title={The Fraud Triangle revisited},
  author={Alexander Schuchter and Michael Levi},
  journal={Security Journal},
  year={2016},
  volume={29},
  pages={107-121}
}
This article revisits the Fraud Triangle, an explanatory framework for financial fraud, originally developed by the American criminologist Donald Cressey from his interviews with embezzlers. First of all, we describe several developmental cornerstones of the Fraud Triangle. Its recent theoretical and practical application is reconsidered. In accordance with the three elements – motivation, opportunity, rationalization – and on the basis of our empirical study of 13 company fraudsters in Austria… CONTINUE READING

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