Northampton Electronic Collection of Theses and Research

The new fraud triangle model

Kassem, R. and Higson, A. (2012) The new fraud triangle model. Journal of Emerging Trends in Economics and Management Sciences (JETEMS). 3(3), pp. 191-195. 2141-7024.

Item Type: Article
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.
Uncontrolled Keywords: fraud, fraud triangle, cressey’s fraud theory, fraud models, fraud detection
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting > HF5686.C7 Corporate accounting and auditing
H Social Sciences > HF Commerce > HF5601 Accounting > HF5626 Standards
H Social Sciences > HG Finance > HG4001 Finance management. Business finance. Corporation finance
Creators: Kassem, Rasha and Higson, Andrew
Publisher: Scholarlink Resource Centre Limited
Faculties, Divisions and Institutes: University Faculties, Divisions and Research Centres - OLD > Faculty of Business & Law > Accounting and Finance
Faculties > Faculty of Business & Law > Accounting & Finance
Date: 2012
Date Type: Publication
Page Range: pp. 191-195
Journal or Publication Title: Journal of Emerging Trends in Economics and Management Sciences (JETEMS)
Volume: 3
Number: 3
Language: English
ISSN: 2141-7024
Status: Published / Disseminated
Related URLs:
URI: http://nectar.northampton.ac.uk/id/eprint/4537

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