Marketing: Faculty Publications
Interviewing the Fraudsters: An Update to the Male White-Collar Criminal Profile
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
Copyright
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