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

Authors

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

Document Type

Article

Publication Date

2-2012

Publication Title

The CPA Journal

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.”

Recommended Citation

Mullen, Linda G., Debra Sinclair, Michael L. Thomas. 2012. "Interviewing the Fraudsters: An Update to the Male White-Collar Criminal Profile." The CPA Journal, 82 (2): 68-76.
https://digitalcommons.georgiasouthern.edu/marketing-facpubs/92