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    Challenges to the fraud triangle: Questions on its usefulness

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    FT_Critique_Revised_Two.pdf (480.9Kb)
    Date
    2015
    Author
    Lokanan, Mark
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    Subject
    Fraud; Critical discourse analysis; Structure
    Abstract
    Fraud is increasing with frequency and severity. In this paper, I explore the assertion of the fraud triangle as a useful practitioner framework employed to combat fraud. This paper is anchored through Fairclough's critical discourse theory, and is supported with evidence from three accounting fraud cases. The findings indicate that the Association of Certified Fraud Examiner's (ACFE) perpetuates a discourse that presents a restricted version of fraud. Fraud is a multifaceted phenomenon, whose contextual factors may not fit into a particular framework. Consequently, the fraud triangle should not be seen as a sufficiently reliable model for antifraud professionals.
    Description
    This is the accepted manuscript version of the article. Permission is granted by Taylor & Francis for this version to be deposited in this repository. The version of record is available at https://doi.org/10.1016/j.accfor.2015.05.002.
    URI
    http://hdl.handle.net/10613/5101
    http://dx.doi.org/10.25316/IR-86
    https://doi.org/10.1016/j.accfor.2015.05.002
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    • Lokanan, Mark
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