解构克雷西欺诈三角的起源

Q1 Social Sciences

Journal of Financial Crime Pub Date : 2021-06-02 DOI:10.1108/JFC-10-2020-0204

Peter Tickner, Mark D. Button

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引用次数: 4

摘要

彼得·蒂克纳和马克·巴顿金融犯罪杂志，2021年6月。目的Cressey的欺诈三角已在8584篇文章和学术论文[1]中引用，是会计和审计从业者以及欺诈调查人员培训课程的坚定支持者。欺诈三角在学术界和从业者界已经存在了三十年。本文探讨了克雷西欺诈三角的起源，并对其对欺诈调查员的实际价值提出了挑战。设计/方法论/方法这篇文章是从对一篇有针对性的文献综述的分析中发展起来的，该综述是对职业欺诈和腐败进行更广泛研究的一部分。

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Deconstructing the origins of Cressey’s Fraud Triangle

Peter Tickner and Mark Button Journal of Financial Crime, June 2021. Purpose Cressey’s Fraud Triangle has been referenced in 8,584 articles and academic papers [1] and is a stalwart of training courses for accounting and audit practitioners and fraud investigators. The Fraud Triangle has endured for three decades in the academic and practitioner worlds. This article explores the origins of Cressey’s Fraud Triangle and challenges its practical value to a fraud investigator. Design/methodology/approach This article has developed from analysis of a targeted literature review carried out as part of a wider study into occupational fraud and corruption.

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来源期刊

Journal of Financial Crime Social Sciences-Law

CiteScore

3.10

自引率

0.00%

发文量

期刊介绍： The Journal of Financial Crime, the leading journal in this field, publishes authoritative, practical and detailed insight in the most serious and topical issues relating to the control and prevention of financial crime and related abuse. The journal''s articles are authored by some of the leading international scholars and practitioners in the fields of law, criminology, economics, criminal justice and compliance. Consequently, articles are perceptive, evidence based and have policy impact. The journal covers a wide range of current topics including, but not limited to: • Tracing through the civil law of the proceeds of fraud • Cyber-crime: prevention and detection • Intelligence led investigations • Whistleblowing and the payment of rewards for information • Identity fraud • Insider dealing prosecutions • Specialised anti-corruption investigations • Underground banking systems • Asset tracing and forfeiture • Securities regulation and enforcement • Tax regimes and tax avoidance • Deferred prosecution agreements • Personal liability of compliance managers and professional advisers