When collusion meets the fraud triangle: a case study approach

Núria Villaescusa and Oriol Amat

Journal of Financial Crime, 2021, vol. 29, issue 3, 805-815

Abstract: Purpose - The purpose of this paper is to explore how the different elements of the fraud triangle are present in a case of convicted accounting fraud in collusion. Design/methodology/approach - This is a case study research. Findings - The authors find that when a fraud is carried out in collaboration of several internal and external members of the company, the view of the fraud triangle as an explanation of the fraud from a heuristic point of view is a very limited perspective of the fraud as an opportunity has been designedad hocfor the fraud commission. Originality/value - Although there is a vast research on accounting fraud, collusion fraud is still an unexplored area. This study gives light on how a real case of fraud is perpetrated.

Keywords: Fraud triangle; Case study; Collusion; Accounting fraud (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-05-2021-0111

DOI: 10.1108/JFC-05-2021-0111

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