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

Research output: Journal PublicationArticlepeer-review

77 Citations (Scopus)

Abstract

The 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.

Original languageEnglish
Pages (from-to)29-39
Number of pages11
JournalAccounting Forum
Volume37
Issue number1
DOIs
Publication statusPublished - Mar 2013
Externally publishedYes

Keywords

  • Fraud triangle
  • Inmate accountant
  • Knowledge
  • Motivation
  • Opportunity
  • Trust

ASJC Scopus subject areas

  • Accounting
  • Finance

Fingerprint

Dive into the research topics of 'Conversations with inmate accountants: Motivation, opportunity and the fraud triangle'. Together they form a unique fingerprint.

Cite this