The Growing Phenomenon of Accounting Fraud
To gain a deeper insight into why accounting fraud occurs, a thorough understanding of the concept is essential. Consequently, it is necessary to briefly explore the concept of white-collar crime, including corporate crime, which will give an overview of the phenomenon illustrated with important yet notorious accounting scandals such as Parmalat and ensuing consequences. This will provide a basis for further exploration of the significance, nature, and cost of accounting fraud.
Thereafter, the author will critically elaborate the important theoretical models of accounting fraud, beginning with the Donald Cressey’s Fraud Triangle, including sociological and psychological approaches that attempt ...
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