Testing the fraud triangle: a systematic review
Testing the fraud triangle: a systematic review
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测试欺诈三角：系统回顾
DOI：
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发表时间：
2019
期刊：
影响因子：
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通讯作者：
E. Homer
中科院分区：
文献类型：
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作者：
E. Homer
本研究的目的是检查有关欺诈三角的现有文献。由 Donald Cressey 和 W. Steve Albrecht 推广的欺诈三角框架自 20 世纪 40 年代以来一直被用来解释金融犯罪。该理论认为，只有当犯罪者有足够的机会、压力和合理理由实施犯罪时，工作场所金融犯罪和欺诈才会发生。欺诈三角已被实证应用于一系列犯罪行为以及国际上特定的金融犯罪和犯罪者，以确定所有三个要素是否都是犯罪发生所必需的。这篇系统综述总结了 33 项实证研究，这些研究应用了欺诈三角的所有三个组成部分来研究公司和个人实施的金融犯罪行为。该评论包括来自国际上各种来源的已发表和未发表的论文和手稿。在纳入的 33 项研究中，32 项发现了对欺诈三角至少一个要素的支持，27 项发现了对所有三个要素的支持。总体而言，这些研究表明，欺诈三角普遍得到了不同学科、行业和国家的支持。,本研究仅审查了使用“欺诈三角”术语的论文。,本文系统地回顾了国际上不同类型的研究，得出结论，欺诈三角作为对金融犯罪的解释在国际上基本上是有效的。
The purpose of this study is to examine the existing literature on the fraud triangle. The fraud triangle framework, popularized by Donald Cressey and W. Steve Albrecht, has been used to explain financial crimes since the 1940s. The theory includes that workplace financial crime and fraud occurs only when an offender has sufficient opportunity, pressure and rationalization to commit the crime. The fraud triangle has been empirically applied to the array of criminal behaviors and specific financial crimes and offenders internationally to determine if all three elements are necessary for the crimes to occur.,This systematic review summarized 33 empirical studies that have applied all three components of the fraud triangle to study financially criminal behavior committed by both corporations and individuals. The review included published and non-published papers and manuscripts from a variety of sources internationally.,Of the 33 studies included, 32 found support for at least one element of the fraud triangle and 27 found support for all three elements. Overall, these studies have shown that the fraud triangle has generally received support across different subjects, industries and countries.,This research only examined papers using the “fraud triangle” term.,This paper systematically reviewed different types of studies internationally, concluding that the fraud triangle is largely valid internationally as an explanation for financial crimes.