Conversations with inmate accountants: Motivation, opportunity and the fraud triangle

Steven Dellaportas

doi:10.1016/j.accfor.2012.09.003

Conversations with inmate accountants: Motivation, opportunity and the fraud triangle

Steven Dellaportas^*

^*Corresponding author for this work

Deakin University

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

135 Citations (Scopus)

Abstract

The purpose of this study is to examine the factors that influence accountants to commit fraud and to understand the function of professional roles in the advent of fraud. The data in this study were collected in interviews with four small groups of male accountants who were serving a custodial sentence for committing fraud and related offences. In sum, the evidence in this study suggests that the offenders used their positions as professional accountants to deceive others when they were confronted with a special crisis that resulted in their criminal behaviour.

Original language	English
Pages (from-to)	29-39
Number of pages	11
Journal	Accounting Forum
Volume	37
Issue number	1
DOIs	https://doi.org/10.1016/j.accfor.2012.09.003
Publication status	Published - Mar 2013
Externally published	Yes

UN SDGs

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

SDG 16 Peace, Justice and Strong Institutions

Keywords

Fraud triangle
Inmate accountant
Knowledge
Motivation
Opportunity
Trust

Access to Document

10.1016/j.accfor.2012.09.003

Cite this

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abstract = "The purpose of this study is to examine the factors that influence accountants to commit fraud and to understand the function of professional roles in the advent of fraud. The data in this study were collected in interviews with four small groups of male accountants who were serving a custodial sentence for committing fraud and related offences. In sum, the evidence in this study suggests that the offenders used their positions as professional accountants to deceive others when they were confronted with a special crisis that resulted in their criminal behaviour.",

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KW - Motivation

KW - Opportunity

KW - Trust

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Conversations with inmate accountants: Motivation, opportunity and the fraud triangle

Abstract

UN SDGs

Keywords

Access to Document

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