‘Descending the ladder’: the fraud triangle and explanations of offending

Mark Button and Peter Tickner

Chapter 8 in Research Handbook on Fraud and Society, 2026, pp 129-147 from Edward Elgar Publishing

Abstract: This chapter explores one of the most commonly used explanations for fraud favoured by both academics and practitioners: the Fraud Triangle. The Fraud Triangle, which is also often attributed to Donald Cressey—even though he never mentioned it—is built upon a combination of opportunity, rationalisation, and pressure as key factors that push people towards fraud. The Triangle has come under much academic debate and numerous adaptations in the quest for an explanation of offending—including the Fraud Diamond and Twin Fraud Triangle, which, among others, are explored in this chapter, along with their limitations. There are also a variety of other theoretical explanations for fraud offending which have been advocated, some of which will also be scrutinised—such as Control Theory, Strain Theory, and Differential Association Theory. The chapter ends by exploring the fraud ladder which seeks to bring many of these theories together.

Keywords: Fraud triangle; Fraud ladder; Theories of fraud offending; Explanations of crime (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035348800
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