{"title":"Deconstructing the origins of Cressey’s Fraud Triangle","authors":"Peter Tickner, Mark D. Button","doi":"10.1108/JFC-10-2020-0204","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":38940,"journal":{"name":"Journal of Financial Crime","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Financial Crime","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/JFC-10-2020-0204","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
引用次数: 4
Abstract
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.
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
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