Other People's Money: A Study in the Social Psychology of Embezzlement.

Clinard, Marshall B.; Cressey, Donald R.

doi:10.2307/2087778

Cited by 69 publications

(48 citation statements)

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“…The Fraud Triangle theory is an axiom of the causes of fraud summarized in three elements by its originator, [6]. In the research, [6] stated that people who are trusted become violators of trust when they see themselves as people who have financial problems that cannot be told to others, are aware that this problem can be tacitly overcome by abusing their authority as holders of trust in the financial sector, and daily behavior The day allows adjusting his view of himself as someone who can be trusted in using the funds or wealth entrusted. In subsequent developments, this hypothesis is known as a fraud triangle.…”

Section: Fraud Trianglementioning

confidence: 99%

“…Opportunity is a situation that opens an opportunity to allow a fraud to occur. According to the financial need situation stated by [6] before, what was interesting to note was that the situation brought someone to the need to solve his problem secretly, in secret. It is not theft or embezzlement that encourages the need to covertly or secretly, but situations that precede the theft, such as violation of ascribed obligation and business reversal.…”

Section: Fraud Trianglementioning

confidence: 99%

“…[7] add three conditions found by [6] in the form of factors that influence someone to commit fraud, with the element of ability, that is capability. [7] argue that fraud will not occur without the right person with the right ability to carry out every detail of fraud.…”

Section: E Fraud Diamondmentioning

confidence: 99%

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Fraud Diamond Model for Fraudulent Financial Statement Detection

Handoko¹,

Natasya²

2019

IJRTE

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Many cases of fraud that occur and are revealed. something happened in the realm of employee fraud and fraud management. One of the frauds that causes substantial losses is fraudulent financial reporting. Fraudulent financial statement becomes one of the fraud schemes that growth simultaneously within the current years. Many of this fraud scheme cause large sum amount of loss to investor, creditors and other financial statement user. The purpose of this research is to gain empirical evidence about financial statements fraud detection using fraud diamond elements. This research is conducted on listed banking companies in Indonesia Stock Exchange year 2014-2018. There is a total of 190 samples companies used in this research which further analyzed by using Logistic Regression Analysis. Statistical test is conducted to test the hypothesis. The test included: determination of coefficient, logistic regression and partial hypothesis testing. Fraudulent financial statement is proxies by Beneish M-score. The research concluded that Pressure proxies by Changes in Total Assets affects significantly to fraudulent financial statements detection. Meanwhile, Pressure proxies by Return on Assets, Opportunity proxies by Ratio of Independent Board of Commissioners, Rationalization proxies by Changes of External Auditor and Capability proxies by Changes in Board of Director do not affect significantly towards fraudulent financial statements detection. Determination of coefficient test result indicates that 20% of fraudulent financial reporting was able to be explained by pressure, opportunity, rationalization and capabilities.

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Section: Fraud Trianglementioning

confidence: 99%

Section: Fraud Trianglementioning

confidence: 99%

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Fraud Diamond Model for Fraudulent Financial Statement Detection

Handoko¹,

Natasya²

2019

IJRTE

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“…Later, Donald Cressey was one of the first to argue that every fraud has at least three common characteristics [13]. One of the most significant elements of FTT is opportunity, where employees have a chance to commit fraud.…”

Section: Theoretical Backgroundmentioning

confidence: 99%

An Investigation of the Influence of the Worldwide Governance and Competitiveness on Accounting Fraud Cases: A Cross-Country Perspective

et al. 2018

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This article examines how worldwide governance, global competiveness, and other institutional determinants have influenced the number of accounting fraud cases in several countries. The researchers have focused more closely on the importance of 'good governance' as one of the indicators of development objectives in itself. The institutional perspective is employed to explain the complexity of frauds in different societies which can be compatible for the purposes of international judgments in order to increase the effectiveness of previous forensic accounting theories. In this paper, a linear regression model is tested where governance, competitiveness, and other institutional variables are associated with a measure of accounting fraud cases. From our results, we can merely claim that an increased level of controlled corruption and political stability might reduce the number of fraud cases in various countries, while more effective and independent governance services with a higher freedom of expression seemed to increase them. The existence of accounting crimes also appeared to be a suitable proxy of better competitiveness. Anglo-Saxon countries have more stated fraud cases than other countries, attributed, perhaps, to the finest commercial courts with the most professional and least corrupt judges in the world, with centuries of precedent cases and experience in dealing with fraud. Moreover, we believe that a better understanding of fraud detection is a potentially important element in forensic accounting analytics in the success of governance policies to enhance development and reduce the risk of bankruptcies related to the reported fraud cases of enterprises.

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“…Rezaee (2005) defines fraud as an intentional act by an entity that results in the ownership of an illegal gain. Clinard and Cressey (1954) explain the three fraud items that are usually presented as a triangle diagram. These three items in the triangle diagram are pressure, opportunity, and rationalization (Houck et al, 2006;Michael, Justina & Olabode 2018).…”

Section: Fraud and Fraud Intentionmentioning

confidence: 99%

Fraud Intention and Machiavellianism: An Experimental Study of Fraud Triangle

Utami¹,

Astiti²,

Mohamed³

2019

IJFR

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This study aims to examine the causal relationships between fraud triangle and Machiavellianism and fraud intention. Besides the fraud triangle components (pressure, opportunity, and rationalization), Machiavellianism and fraud intention also likely affect fraud. We run our experimental study at several Indonesian universities and use undergraduate accounting students as our subjects. Further, this study uses a 3x2x2 experimental design with 309 students as the subjects acting as purchasing managers. The results show that 1) individuals with high life pressure exhibit greater fraud intention than individuals with low life pressures, 2) individuals who are in a weak internal control condition have greater fraud intention than individuals who are in strong internal control conditions, 3) individuals with high rationalization of fraud have greater fraud intention than individuals with low rationalization, and 4)individuals with high Machiavellianism exhibit greater fraud intention than individuals with low Machiavellianism.

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Other People's Money: A Study in the Social Psychology of Embezzlement.

Cited by 69 publications

References 0 publications

Fraud Diamond Model for Fraudulent Financial Statement Detection

Fraud Diamond Model for Fraudulent Financial Statement Detection

An Investigation of the Influence of the Worldwide Governance and Competitiveness on Accounting Fraud Cases: A Cross-Country Perspective

Fraud Intention and Machiavellianism: An Experimental Study of Fraud Triangle

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