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Fraud Triangle Theory and Fraud Diamond Theory. Understanding the Convergent and Divergent For Future Research

Citations

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Cited by:

  1. Haiquan Wu & Wenli Liao & Zhifang Zhou & Yi Li, 2021. "Can Financial Constraints and Regulatory Distance Reduce Corporate Environmental Irresponsibility?," Sustainability, MDPI, vol. 13(23), pages 1-25, November.
  2. Alina (Chiriac) Matei & Kamer-Ainur Aivaz, 2023. "Exploratory Analysis of Assets Nonconformities in Financial Statements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 978-985, August.
  3. Yustiana Djaelani & Zainuddin Zainuddin & Rena Mustari Mokoginta, 2022. "Academic fraud of students in the Covid-19 period: Testing with the Pentagon's fraud dimension," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(2), pages 414-422, March.
  4. Rodgers, Waymond & Al Shammakhi, Badriya N. & Jeaneth, Johansson & Wincent, Joakim & Adams, Kweku, 2020. "DIY Entrepreneurship: a decision-pathway framework for ethical thought structures," Technological Forecasting and Social Change, Elsevier, vol. 161(C).
  5. Ziqiao Wang & Wei Zhang & Feng He & Xin Huang, 2026. "Turning the Wheels of Justice: How Judicial Reforms Deter Corporate Misconduct in China," Journal of Business Ethics, Springer, vol. 204(2), pages 243-272, March.
  6. Eva Dias-Oliveira & Catarina Morais & Rita Pasion & Julia Hodgson, 2024. "“It Is No Big Deal!†: Fraud Diamond Theory as an Explanatory Model for Understanding Students’ Academic Fraudulent Behavior," SAGE Open, , vol. 14(3), pages 21582440241, July.
  7. Isabella LUCUŢ CAPRAŞ & Monica Violeta ACHIM, 2024. "Analysis And Classification Of Corporate Fraud Based On The Literature And Investigated Cases In Romania," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 19(2), pages 155-175, August.
  8. Yao, Shouyu & Zhao, Weijia & Sensoy, Ahmet & Cheng, Feiyang & Goodell, John W., 2021. "The dark side of marital leadership: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 77(C).
  9. Dr. Solomon Abeki, 2023. "Internal Control System and Financial Statement Fraud of Quoted Banks in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(9), pages 1158-1200, September.
  10. Alhumoudi Hamad & Alhumoudi Abdullah, 2023. "The Role of Forensic Accountants in Fraud and Corruption Cases and Its Impact on Business Development: The Case of Saudi Arabia," Journal of Forensic Accounting Profession, Sciendo, vol. 3(2), pages 13-36, December.
  11. Abbas, Ahmad, 2017. "Earnings Fraud and Financial Stability," OSF Preprints f5jpx, Center for Open Science.
  12. Williams Kwasi Peprah, 2018. "Predictive Relationships among the Elements of the Fraud Diamond Theory: The Perspective of Accountants," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 141-148, July.
  13. Daniel N Mlambo & Mandla A Mubecua & Siphesihle Edmund Mpanza & Victor H Mlambo, 2019. "Corruption and Its Implications for Development and Good Governance: A Perspective from Post-Colonial Africa," Journal of Economics and Behavioral Studies, AMH International, vol. 11(1), pages 39-47.
  14. Bello Umar & Umar Abbas Ibrahim & Peter Eriki, 2020. "Forensic Accounting and Incidence of Fraud Detection: Evidence from Nigeria," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 9(2), pages 72-81, April.
  15. Lokanan, Mark & Sharma, Satish, 2025. "Reprint of: The use of machine learning algorithms to predict financial statement fraud," The British Accounting Review, Elsevier, vol. 57(1).
  16. Citra Sukmadilaga & Srihadi Winarningsih & Tri Handayani & Eva Herianti & Erlane K Ghani, 2022. "Fraudulent Financial Reporting in Ministerial and Governmental Institutions in Indonesia: An Analysis Using Hexagon Theory," Economies, MDPI, vol. 10(4), pages 1-14, April.
  17. I Wayan Widnyana & Sapta Rini Widyawati, 2022. "Role of forensic accounting in the diamond model relationship to detect the financial statement fraud," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(6), pages 402-409, September.
  18. Olukayode Abayomi Sorunke, 2016. "Personal Ethics and Fraudster Motivation: The Missing Link in Fraud Triangle and Fraud Diamond Theories," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 6(2), pages 159-165, February.
  19. Madzivire E.T & Nyamwanza L & Mushonga W & Takachicha M. T & Mulonda D, 2020. "An Investigation on the Effectiveness of Forensic Audit as a Tool for Fraud Detection and Prevention," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 10(2), pages 49-67.
  20. Khalil Feghali & Reine Najem & Beverly Dawn Metcalfe, 2022. "Financial Auditing During Crisis: Assessing and Reporting Fraud and Going Concern Risk in Lebanon," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 575-603, December.
  21. Intiyas Utami & Yosephine Widwining Astiti & Nafsiah Mohamed, 2019. "Fraud Intention and Machiavellianism: An Experimental Study of Fraud Triangle," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 269-279, August.
  22. Syerli Novita & Tri Widyastuti & Darmansyah, 2025. "The Determinants of Fraudulent Financial Reporting: (A Systematic Literature Review)," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(3), pages 1042-1055, March.
  23. repec:osf:osfxxx:f5jpx_v1 is not listed on IDEAS
  24. Folami, Rahmon A. & Yinusa, Ganiu O. & Toriola, Anu K., 2024. "Digital Payment Fraud and Bank Fragility: Evidence from Deposit Money Banks in Nigeria," African Journal of Economic Review, African Journal of Economic Review, vol. 12(4).
  25. Nor Balkish Zakaria & Muhammad Farhan Nordin & Rahimah Mohamed Yunos & Jamaliah Said, 2019. "The Integrity of Local Enforcement Officers: Self Proclaim vs Colleague Perception," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 288-300, August.
  26. V.U. Imagbe & T.O. Abiloro & G.A. Saheed, 2019. "Fraud Diamond and Financial Crimes in Nigerian Banking Industries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 294-303, October.
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