Marketing: Faculty Presentations (2005-2021)
Interviewing the Fraudsters: An Update to the White-Collar Criminal Profile
Document Type
Presentation
Presentation Date
2012
Copyright
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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."
Marketing: Faculty Presentations (2005-2021).
Presentation 29.
https://digitalcommons.georgiasouthern.edu/marketing-facpres/29
