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When collusion meets the fraud triangle: a case study approach

  • Authors
  • Villaescusa M, Amat O
  • UPF authors
  • AMAT SALAS, ORIOL;
  • Type
  • Articles de recerca
  • Journal títle
  • Journal of Financial Crime
  • Publication year
  • 2021
  • Pages
  • 0-0
  • ISSN
  • 1359-0790
  • Publication State
  • Publicat
  • Abstract
  • urpose: 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 designed ad hoc for 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.
  • Complete citation
  • Villaescusa M, Amat O. When collusion meets the fraud triangle: a case study approach. Journal of Financial Crime 2021; ( ).
Bibliometric indicators
  • 0 times cited Scopus
  • Índex Scimago de 0.297 (2020)