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Please use this identifier to cite or link to this item: https://dspace.lboro.ac.uk/2134/10100

Title: The new fraud triangle model
Authors: Kassem, Rasha
Higson, Andrew W.
Keywords: Fraud
Fraud triangle
Cressey's fraud theory
Fraud models
Fraud detection
Issue Date: 2012
Publisher: © Scholarlink Research Institute Journals
Citation: KASSEM, R. and HIGSON, A.W., 2012. The new fraud triangle model. Journal of Emerging Trends in Economics and Management Sciences, 3 (3), pp. 191 - 195
Abstract: Fraud in corporations is a topic that receives significant and growing attention from regulators, auditors, and the public. Increasingly external auditors are being asked to play an important role in helping organizations prevent and detect fraud. Detecting fraud is not an easy task and requires thorough knowledge about the nature of fraud, how it can be committed and concealed. This paper aims at broadening external auditors’ knowledge about fraud and why it occurs. It explains Cressey’s fraud theory and shows its significance, presents the other fraud models and relates them to Cressey’s model, and proposes a new fraud triangle model that external auditors could consider when assessing the risk of fraud.
Description: This article was published in the serial Journal of Emerging Trends in Economics and Management Sciences [© Scholarlink Research Institute Journals].
Version: Published
URI: https://dspace.lboro.ac.uk/2134/10100
Publisher Link: http://jetems.scholarlinkresearch.com/index.php
ISSN: 2141-7024
Appears in Collections:Published Articles (Business School)

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