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

Steven Dellaportas

Accounting forum, 2013, vol. 37, issue 1, 29-39

Abstract: 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.

Keywords: Fraud triangle; Inmate accountant; Knowledge; Opportunity; Motivation; Trust (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (27)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:37:y:2013:i:1:p:29-39

DOI: 10.1016/j.accfor.2012.09.003

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