Interviewing the Fraudsters: An Update to the Male White-Collar Criminal Profile

Linda G. Mullen; Debra Sinclair; Michael L. Thomas

Interviewing the Fraudsters: An Update to the Male White-Collar Criminal Profile

Marketing

University of South Florida

Research output: Contribution to journal › Article › peer-review

Abstract

Statement on Auditing Standards (SAS) 99, Consideration of Fraud in a Financial Statement Audit, requires that the members of the audit team discuss the potential for material misstatement due to fraud in every audit. Paragraph .15 (AU Section 316.15) specifically requires auditors to consider three conditions generally present when fraud occurs. These three conditions—incentive (or pressure), opportunity, and rationalization (or attitude)—are derived from the work of Donald R. Cressey and known as the “fraud triangle.”

Original language	American English
Journal	The CPA Journal
Volume	82
State	Published - Feb 1 2012

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 16 Peace, Justice and Strong Institutions

Disciplines

Business Administration, Management, and Operations
Marketing

Keywords

Fraud triangle
Auditing standards
Financial statement audit

Access to Document

https://www.nysscpa.org/news/publications/the-cpa-journal/article-preview?ArticleID=10992

Cite this

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title = "Interviewing the Fraudsters: An Update to the Male White-Collar Criminal Profile",

abstract = " Statement on Auditing Standards (SAS) 99, Consideration of Fraud in a Financial Statement Audit, requires that the members of the audit team discuss the potential for material misstatement due to fraud in every audit. Paragraph .15 (AU Section 316.15) specifically requires auditors to consider three conditions generally present when fraud occurs. These three conditions—incentive (or pressure), opportunity, and rationalization (or attitude)—are derived from the work of Donald R. Cressey and known as the “fraud triangle.”",

keywords = "Fraud triangle, Auditing standards, Financial statement audit",

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year = "2012",

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journal = "The CPA Journal",

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AU - Mullen, Linda G.

AU - Sinclair, Debra

AU - Thomas, Michael L.

PY - 2012/2/1

Y1 - 2012/2/1

N2 - Statement on Auditing Standards (SAS) 99, Consideration of Fraud in a Financial Statement Audit, requires that the members of the audit team discuss the potential for material misstatement due to fraud in every audit. Paragraph .15 (AU Section 316.15) specifically requires auditors to consider three conditions generally present when fraud occurs. These three conditions—incentive (or pressure), opportunity, and rationalization (or attitude)—are derived from the work of Donald R. Cressey and known as the “fraud triangle.”

AB - Statement on Auditing Standards (SAS) 99, Consideration of Fraud in a Financial Statement Audit, requires that the members of the audit team discuss the potential for material misstatement due to fraud in every audit. Paragraph .15 (AU Section 316.15) specifically requires auditors to consider three conditions generally present when fraud occurs. These three conditions—incentive (or pressure), opportunity, and rationalization (or attitude)—are derived from the work of Donald R. Cressey and known as the “fraud triangle.”

KW - Fraud triangle

KW - Auditing standards

KW - Financial statement audit

UR - https://digitalcommons.georgiasouthern.edu/marketing-facpubs/92

UR - https://www.nysscpa.org/news/publications/the-cpa-journal/article-preview?ArticleID=10992

M3 - Article

VL - 82

JO - The CPA Journal

JF - The CPA Journal

ER -

Interviewing the Fraudsters: An Update to the Male White-Collar Criminal Profile

Abstract

UN SDGs

Disciplines

Keywords

Access to Document

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