Centro de Documentação da PJ
Analítico de Periódico
CD 338
When collusion meets the fraud triangle [Recurso eletrónico] : a case study approach / Núria Villaescusa, Oriol Amat
Journal of Financial Crime, Vol. 29, n. 3 (2022), p. 805-815
Ficheiro de 141 KB em formato PDF.
ESQUEMA EM PIRÂMIDE, FRAUDE FINANCEIRA, ESTUDO DE CASOS
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. This is a case study research. 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. 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.
