“…Consequently, Morales et al, (2014, p.185) conclude that the "(…) fraud triangle has been harnessed as a tool, in the service of practitioners and theorists, to promote a branch of knowledge that views fraud at the juncture of an individual and organizational problem". In fact, part of the specialized literature has devoted itself to this over time (Hinna et al, 2018), studying the basis of the corruption phenomenon at the firm level, thus integrating itself into a more traditional and established macroeconomic literature, by offering a socio-psychological view on why individuals engage in corrupt acts.…”