IDEAS home Printed from https://ideas.repec.org/a/taf/accfor/v39y2015i3p176-187.html
   My bibliography  Save this article

Beyond the fraud triangle: Swiss and Austrian elite fraudsters

Author

Listed:
  • Alexander Schuchter
  • Michael Levi

Abstract

We suggest that when using the fraud triangle, academics and professionals should take account of the insights gleaned from our study, in which Switzerland and Austria's “elite” white-collar offenders with high professional standing and respectability were interviewed. Our perpetrators consider that only opportunity is a universal precondition of acts defined by others as fraud, though perceived pressure is salient to most frauds. By contrast, financial incentives are not required to be motivational elements. The frequently cited “rationalisation” is too simplistic: rather, a fraud-inhibiting inner voice before the crime and a guilty conscience after it were present among those interviewed.

Suggested Citation

  • Alexander Schuchter & Michael Levi, 2015. "Beyond the fraud triangle: Swiss and Austrian elite fraudsters," Accounting Forum, Taylor & Francis Journals, vol. 39(3), pages 176-187, September.
    • Handle: RePEc:taf:accfor:v:39:y:2015:i:3:p:176-187
    DOI: 10.1016/j.accfor.2014.12.001
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1016/j.accfor.2014.12.001
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1016/j.accfor.2014.12.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Monica Ramos Montesdeoca & Agustín J. Sánchez Medina & Felix Blázquez Santana, 2019. "Research Topics in Accounting Fraud in the 21st Century: A State of the Art," Sustainability, MDPI, vol. 11(6), pages 1-31, March.
    2. Mark E. Lokanan & Prerna Sharma, 2023. "Two Decades of Accounting Fraud Research: The Missing Meso-Level Analysis," SAGE Open, , vol. 13(3), pages 21582440231, September.
    3. Goutte, Stéphane & Péran, Thomas & Porcher, Thomas, 2022. "Corruption, economy and governance in Central Africa: An analysis of public and regional drivers of corruption," Finance Research Letters, Elsevier, vol. 44(C).
    4. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2019. "‘Whistleblowing Triangle’: Framework and Empirical Evidence," Journal of Business Ethics, Springer, vol. 160(1), pages 189-204, November.
    5. Nuswantara Dian Anita & Maulidi Ach & Pujiono, 2017. "The efficacy of control environment as fraud deterrence in local government," Management & Marketing, Sciendo, vol. 12(4), pages 591-613, December.
    6. Zita Drábková, 2018. "CFEBT Risk Triangle as a Tool for Detecting and Evaluating Risks of Accounting Records: a Case Study," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 66(3), pages 747-754.
    7. Xin Xu & Feng Xiong & Zhe An, 2023. "Using Machine Learning to Predict Corporate Fraud: Evidence Based on the GONE Framework," Journal of Business Ethics, Springer, vol. 186(1), pages 137-158, August.
    8. James R. Van Scotter & Karina De Déa Roglio, 2020. "CEO Bright and Dark Personality: Effects on Ethical Misconduct," Journal of Business Ethics, Springer, vol. 164(3), pages 451-475, July.
    9. Ikseon Suh & John T. Sweeney & Kristina Linke & Joseph M. Wall, 2020. "Boiling the Frog Slowly: The Immersion of C-Suite Financial Executives into Fraud," Journal of Business Ethics, Springer, vol. 162(3), pages 645-673, March.
    10. Daniel N. Jones & Steven M. Mueller, 2022. "Is Machiavellianism Dead or Dormant? The Perils of Researching a Secretive Construct," Journal of Business Ethics, Springer, vol. 176(3), pages 535-549, March.
    11. Stéphane Goutte & Thomas Péran & Thomas Porcher, 2021. "Corruption and governance in Central Africa: an analysis of public and regional drivers of corruption," Working Papers halshs-03169700, HAL.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accfor:v:39:y:2015:i:3:p:176-187. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/racc .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.