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Beyond the fraud triangle: Swiss and Austrian elite fraudsters

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We suggest that when using the fraud triangle, academics and professionals should take account of the insights gleaned from our study, in which Switzerland and Austria’s “elite” white-collar offenders withhighprofessional standing and respectability were interviewed. Our perpetrators consider that only opportunity is a universal precondition of acts defined by others as fraud,though perceived pressure is salientto mostfrauds. By contrast, financial incentives are not required to be motivational elements. The frequently cited “rationalisation” is too simplistic: rather, a fraud-inhibiting inner voice before the crime and a guilty conscience after it were present among those interviewed.

تاریخ ثبت: 1394/11/10
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گروه: دوره 39 شماره 3 ماه September
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