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

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

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

Linda G. Mullen, Debra T. Sinclair, Michael L. Thomas

Marketing

University of South Florida

Research output: Contribution to conference › Presentation

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
State	Published - Jan 1 2012
Event	American Accounting Association Annual Conference (AAA) - Duration: Jan 1 2012 → …

Conference

Conference	American Accounting Association Annual Conference (AAA)
Period	01/1/12 → …

Keywords

Fraud triangle
Auditing standards
Financial statement audit

DC Disciplines

Business Administration, Management, and Operations
Marketing

UN SDGs

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

Access to Document

http://www2.aaahq.org/AM2011/abstract.cfm?submissionID=2531

Cite this

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title = "Interviewing the Fraudsters: An Update to the 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",

author = "Mullen, {Linda G.} and Sinclair, {Debra T.} and Thomas, {Michael L.}",

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day = "1",

language = "American English",

note = "American Accounting Association Annual Conference (AAA) ; Conference date: 01-01-2012",

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T1 - Interviewing the Fraudsters: An Update to the White-Collar Criminal Profile

AU - Mullen, Linda G.

AU - Sinclair, Debra T.

AU - Thomas, Michael L.

PY - 2012/1/1

Y1 - 2012/1/1

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-facpres/29

UR - http://www2.aaahq.org/AM2011/abstract.cfm?submissionID=2531

M3 - Presentation

T2 - American Accounting Association Annual Conference (AAA)

Y2 - 1 January 2012

ER -

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

Abstract

Conference

Keywords

DC Disciplines

UN SDGs

Access to Document

Other files and links

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Cite this