Conversations with inmate accountants: Motivation, opportunity and the fraud triangle

The purpose of this study is to examine the factors that influence accountants to commit fraud and to understand the function of professional roles in the advent of fraud. The data in this study were collected in interviews with four small groups of male accountants who were serving a custodial sentence for committing fraud and related offences. In sum, the evidence in this study suggests that the offenders used their positions as professional accountants to deceive others when they were confronted with a special crisis that resulted in their criminal behaviour.

► This study examines why accountants commit fraud and the extent to which offending relies on professional roles. ► Fraud reference is made to the offender rather than the offence. ► Professional dimensions of knowledge and trust characterised the crimes in the profession. ► Whilst motivation varied between individual offenders, opportunity appeared to play a major influence on the distribution of criminal behaviour thus becoming a better predictor of crime than motivation. ► Opportunity is created by one's privileged position as accountants, the complexity of which is yet to be fully investigated. ► The findings support an irregular triangle with expanded opportunities arising from occupational status.