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Conversations with inmate accountants: Motivation, opportunity and the fraud triangle

Conversations with inmate accountants: Motivation, opportunity and the fraud triangle AbstractThe purpose of this study is to examine the factors that influence accountants to commit fraud and to understand the function of professional roles in the advent of fraud. The data in this study were collected in interviews with four small groups of male accountants who were serving a custodial sentence for committing fraud and related offences. In sum, the evidence in this study suggests that the offenders used their positions as professional accountants to deceive others when they were confronted with a special crisis that resulted in their criminal behaviour. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Forum Taylor & Francis

Conversations with inmate accountants: Motivation, opportunity and the fraud triangle

Accounting Forum , Volume 37 (1): 11 – Mar 1, 2013

Conversations with inmate accountants: Motivation, opportunity and the fraud triangle

Accounting Forum , Volume 37 (1): 11 – Mar 1, 2013

Abstract

AbstractThe purpose of this study is to examine the factors that influence accountants to commit fraud and to understand the function of professional roles in the advent of fraud. The data in this study were collected in interviews with four small groups of male accountants who were serving a custodial sentence for committing fraud and related offences. In sum, the evidence in this study suggests that the offenders used their positions as professional accountants to deceive others when they were confronted with a special crisis that resulted in their criminal behaviour.

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References (51)

Publisher
Taylor & Francis
Copyright
© – Elsevier Ltd
ISSN
1467-6303
eISSN
0155-9982
DOI
10.1016/j.accfor.2012.09.003
Publisher site
See Article on Publisher Site

Abstract

AbstractThe purpose of this study is to examine the factors that influence accountants to commit fraud and to understand the function of professional roles in the advent of fraud. The data in this study were collected in interviews with four small groups of male accountants who were serving a custodial sentence for committing fraud and related offences. In sum, the evidence in this study suggests that the offenders used their positions as professional accountants to deceive others when they were confronted with a special crisis that resulted in their criminal behaviour.

Journal

Accounting ForumTaylor & Francis

Published: Mar 1, 2013

Keywords: Fraud triangle; Inmate accountant; Knowledge; Opportunity; Motivation; Trust

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