文章基本信息

标题：Fraud Triangle Theory and Fraud Diamond Theory: Understanding the Convergent and Divergent for Future Research
本地全文：下载
作者：Rabi’u Abdullahi ; Noorhayati Mansor ; Muhammad Shahir Nuhu 等
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2015
卷号：7
期号：28
页码：30-37
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Many of the world’s most prominent organizations have experienced large-scale frauds. These frauds have had disturbing effects on our world’s economy in addition to contributing unnecessary suffering and increased unemployment for the low and middle class. With the aim of further understanding the fundamental motivations of fraud, this paper takes an in-depth look at the convergent and divergent of two classical fraud theories which are: (i) fraud triangle theory; and (ii) fraud diamond theory. This comparison is important to assist anti-graft bodies and organizations in formulating a practical strategy to prevent and investigate organizational frauds. The paper takes a conceptual approach by first examining the concept of fraud, then discussing the convergence of the two classical theories, and finally differentiating them. By doing so, the similarities and differences between them are highlighted and appreciated for fraud prevention purposes. The study uses secondary sources of information obtained from journal articles, textbooks and the internet. The discussion of the two theories contributes to the understanding of frauds especially by forensic accountants, auditors, fraud examiners and other anti-fraud bodies. The study also serves as guidance for further fraud related research.
关键词：Fraud; fraud diamond theory; fraud triangle theory; forensic accounting