کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1003681 937632 2015 24 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Challenges to the fraud triangle: Questions on its usefulness
ترجمه فارسی عنوان
چالش هایی برای مثلث تقلب: سوالات در مورد مفید بودن آن
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

Fraud is increasing with frequency and severity. In this paper, I explore the assertion of the fraud triangle as a useful practitioner framework employed to combat fraud. This paper is anchored through Fairclough's critical discourse theory, and is supported with evidence from three accounting fraud cases. The findings indicate that the Association of Certified Fraud Examiner's (ACFE) perpetuates a discourse that presents a restricted version of fraud. Fraud is a multifaceted phenomenon, whose contextual factors may not fit into a particular framework. Consequently, the fraud triangle should not be seen as a sufficiently reliable model for antifraud professionals.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting Forum - Volume 39, Issue 3, September 2015, Pages 201–224
نویسندگان
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