Since 2014
TRANSFORMATIONAL RESEARCH OF THE FRAUD TRIANGLE
Ekonomika
View Archive Info| Field | Value | |
| Title |
TRANSFORMATIONAL RESEARCH OF THE FRAUD TRIANGLE
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| Creator |
Mackevičius, Jonas
Giriūnas, Lukas |
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| Description |
Abstract. Fraud is one of the most negative factors of society. Because of frauds, some companies experience many financial and even business continuity problems. The article analyses the theory of the fraud triangle and its transformation into a square. Their various elements – motives, possibilities, pressure, rationalisation, incentive and others – suggested by different authors are presented. The article provides a theoretical analysis of fraud scales and their elements: motives, conditions, possibilities, and performance.Key words: fraud triangle, motives for fraud, fraud scales
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| Publisher |
Vilniaus universiteto Ekonomikos fakultetas / Vilnius University Faculty of Economics
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| Date |
2013-01-01
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.zurnalai.vu.lt/ekonomika/article/view/2336
10.15388/Ekon.2013.0.2336 |
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| Source |
Ekonomika; Ekonomika 2013 92(4)
1392-1258 1392-1258 |
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| Language |
lit
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| Relation |
http://www.zurnalai.vu.lt/ekonomika/article/view/2336/1560
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| Rights |
Autorinės teisės (c) 2014 Ekonomika
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