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1 – 1 of 1Núria Villaescusa and Oriol Amat
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.
Abstract
Purpose
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.
Details