Skousen, Christopher J.; Smith, Kevin R.; Wright, … - In: Corporate governance and firm performance, (pp. 53-81). 2009
This study empirically examines the effectiveness of Cressey's (1953) fraud risk factor framework adopted in SAS No. 99 in detection of financial statement fraud. According to Cressey's theory pressure, opportunity and rationalization are always present in fraud situations. We develop variables...
