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

Presenters/Authors

Linda G. Mullen, Georgia Southern UniversityFollow
Debra T. Sinclair, University of South Florida
Michael L. Thomas, Georgia Southern UniversityFollow

Document Type

Presentation

Presentation Date

2012

Abstract or Description

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.”

Sponsorship/Conference/Institution

American Accounting Association Annual Conference (AAA)

Location

Tampa, FL

Recommended Citation

Mullen, Linda G., Debra T. Sinclair, Michael L. Thomas. 2012. "Interviewing the Fraudsters: An Update to the White-Collar Criminal Profile." Department of Marketing Faculty Presentations. Presentation 29.
https://digitalcommons.georgiasouthern.edu/marketing-facpres/29