Concepedia

Fraud Triangle Theory

Fraud Triangle Theory is a criminological framework that posits fraudulent behavior arises from the confluence of three elements—perceived pressure, perceived opportunity, and rationalization—distinguishing it from other fraud theories by its focus on the psychological and situational factors enabling dishonest acts.

189

Publications

9.8K

Citations

419

Authors

197

Institutions

Publications per year

2017–2026

112

Variants

Fraud Triangle

Parents

Publications

189

The Evolution of Fraud Theory

Jack W. Dorminey, A. Scott Fleming, Mary-Jo Kranacher et al. · Issues in Accounting Education · 2012 · 521 citations

, , +17

Financial Statement Fraud: Insights from the Academic Literature

Chris E. Hogan, Zabihollah Rezaee, Richard A. Riley et al. · Auditing A Journal of Practice & Theory · 2008 · 412 citations

, , +17

Advancing theory of fraud: the S.C.O.R.E. model

Georgios Vousinas · Journal of Financial Crime · 2019 · 375 citations

, , +14

A Synthesis of Fraud-Related Research

Gregory M. Trompeter, Tina D. Carpenter, Naman Desai et al. · Auditing A Journal of Practice & Theory · 2012 · 271 citations · Full text

, , +14

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

Steven Dellaportas · Accounting Forum · 2012 · 246 citations

, , +9

1–5 of 189

Authors

419

  1. JS
    Jamaliah Said

    Universiti Teknologi MARA, Malaysia

    8 publications · 312 citations

    8

    h-index

  2. MM
    Md. Mahmudul Alam

    Northern University of Malaysia, Malaysia

    5 publications · 234 citations

    5

    h-index

  3. NM
    Noorhayati Mansor

    Sultan Zainal Abidin University, Malaysia

    5 publications · 225 citations

    5

    h-index

  4. AS
    Ahmad Saiful Azlin Puteh Salin

    Universiti Teknologi MARA, Malaysia

    4 publications · 325 citations

    4

    h-index

  5. AN
    Anuar Nawawi

    Universiti Teknologi MARA, Malaysia

    4 publications · 325 citations

    4

    h-index

1–5 of 419

Institutions

197

  1. Universiti Teknologi MARA

    Shah Alam, Malaysia

    14 h-index

    45 publications

    2K citations

  2. Northern University of Malaysia

    Jitra, Malaysia

    8 h-index

    20 publications

    573 citations

  3. Udayana University

    Denpasar, Indonesia

    5 h-index

    13 publications

    305 citations

  4. Diponegoro University

    Semarang, Indonesia

    4 h-index

    10 publications

    190 citations

  5. State University of Semarang

    Semarang, Indonesia

    4 h-index

    8 publications

    512 citations

  6. University of Edinburgh

    Edinburgh, United Kingdom

    3 h-index

    4 publications

    81 citations

  7. Deakin University

    Burwood, Australia

    3 h-index

    3 publications

    331 citations

  8. University of Central Florida

    Orlando, United States

    3 h-index

    9 publications

    1.4K citations

1–8 of 197

Venues

  1. Journal of Financial Crime

    21 publications · 1.3K citations

    19

    h-index

  2. SSRN Electronic Journal

    Repository · 11 publications · 460 citations

    11

    h-index

  3. Accounting Forum

    4 publications · 597 citations

    4

    h-index

  4. Issues in Accounting Education

    4 publications · 569 citations

    4

    h-index

  5. E-Jurnal Akuntansi

    3 publications · 78 citations

    3

    h-index

1–5