Anandarajan, Asokan; Kleinman, Gary - In: International Journal of Behavioural Accounting and Finance 2 (2011) 1, pp. 40-55
The forensic accounting literature (e.g., Albrecht et al., 2010) places a great deal of importance on the so-called fraud triangle of motive-means-opportunity. Wolfe and Hermanson (2004) presents a cognitive analysis of factors that may impact the motivation element in the fraud triangle,...
