Deconstructing the origins of Cressey’s Fraud Triangle
Abstract
Purpose Cressey’s Fraud Triangle has been referenced in 8,584 studies and academic papers [1] and is a stalwart of training courses for accounting and audit practitioners and fraud investigators. The Fraud Triangle has endured for three decades in the academic and practitioner worlds. This study aims to explore the origins of Cressey’s Fraud Triangle and challenge its practical value to a fraud investigator. Design/methodology/approach This...
Paper Details
Title
Deconstructing the origins of Cressey’s Fraud Triangle
Published Date
Jun 2, 2021
Journal
Volume
28
Issue
3
Pages
722 - 731
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