, we could control for factors that would likely influence rule-breaking, which standard models like the fraud triangle do … not explicitly consider. In fact, we add contingency theory ideas to the fraud triangle to determine whether it is the …

. In particular, Cressey's Fraud Triangle is applied through a process of inductive analytic reasoning to explain the … Fraud Triangle, elder crime victimology, and the use of analytic induction in theory development and refinement. …

/methodology/approach The methodology used is a literature review and analysis of startup valuation combined with the Fraud Triangle Theory … overvalued at offering. Social implications This study demonstrates how startup practices can be extended to the Fraud Triangle …