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When collusion meets the fraud triangle: a case study approach

Author

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  • Núria Villaescusa
  • Oriol Amat

Abstract

Purpose - The purpose of this paper is to explore how the different elements of the fraud triangle are present in a case of convicted accounting fraud in collusion. Design/methodology/approach - This is a case study research. Findings - The authors find that when a fraud is carried out in collaboration of several internal and external members of the company, the view of the fraud triangle as an explanation of the fraud from a heuristic point of view is a very limited perspective of the fraud as an opportunity has been designedad hocfor the fraud commission. Originality/value - Although there is a vast research on accounting fraud, collusion fraud is still an unexplored area. This study gives light on how a real case of fraud is perpetrated.

Suggested Citation

  • Núria Villaescusa & Oriol Amat, 2021. "When collusion meets the fraud triangle: a case study approach," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 29(3), pages 805-815, July.
    • Handle: RePEc:eme:jfcpps:jfc-05-2021-0111
    DOI: 10.1108/JFC-05-2021-0111
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    Cited by:

    1. Namrata Sandhu & Shefali Saluja, 2023. "Fraud Triangle as an Audit Tool," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 48(3), pages 418-443, August.

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