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This paper aims to propose the application of the Crime Triangle of Routine Activity Theory to fraud events as a complement to the universally accepted Fraud Triangle.

The application of the Crime Triangle is illustrated using scenarios of asset misappropriations by type of perpetrator: external perpetrator, employee, management and the board and its governing bodies.

The Crime Triangle complements the Fraud Triangle’s perpetrator-centric focus by examining the environment where fraud occurs and the relevant parties that play their role in preventing fraud or not playing their role, and thus, allowing the occurrence of fraud. Applying both triangles to a fraud event provides a comprehensive view of the fraud event.

The scenarios are limited to asset misappropriations with one perpetrator. Future research can apply both triangles to different types of fraud and cases where perpetrators collude to commit fraud.

This paper maps the Crime Triangle to the Fraud Triangle to provide forensic accounting practitioners and researchers with a comprehensive perspective of a fraud event. This comprehensive perspective of fraud is the starting point to designing fraud risk management strategies that address both the perpetrator and the environment where the fraud event occurs.

This paper is the first to propose the application of the established Crime Triangle environmental criminology theory as a complement to the Fraud Triangle to obtain a comprehensive perspective of a fraud event.

The purpose of this study is to examine the existing literature on the fraud triangle. The fraud triangle framework, popularized by Donald Cressey and W. Steve Albrecht, has been used to explain financial crimes since the 1940s. The theory includes that workplace financial crime and fraud occurs only when an offender has sufficient opportunity, pressure and rationalization to commit the crime. The fraud triangle has been empirically applied to the array of criminal behaviors and specific financial crimes and offenders internationally to determine if all three elements are necessary for the crimes to occur.

This systematic review summarized 33 empirical studies that have applied all three components of the fraud triangle to study financially criminal behavior committed by both corporations and individuals. The review included published and non-published papers and manuscripts from a variety of sources internationally.

Of the 33 studies included, 32 found support for at least one element of the fraud triangle and 27 found support for all three elements. Overall, these studies have shown that the fraud triangle has generally received support across different subjects, industries and countries.

This research only examined papers using the “fraud triangle” term.

This paper systematically reviewed different types of studies internationally, concluding that the fraud triangle is largely valid internationally as an explanation for financial crimes.

This paper explores the applicability of environmental theories to understanding patterns of police misconduct. In turn, it aims to offer a method for identifying prevention techniques that can be practically applied by policing agencies.

The study empirically examined 84 substantiated matters of police misconduct in Queensland, Australia. The matters were content-analysed for elements of the first level of the crime triangle. These elements were then analysed to identify their relationships with the situational precipitators that initiated the misconduct; proactive misconduct and situational misconduct.

The two types of initiating misconduct had differing relationships with the crime triangle elements. Therefore, specific prevention techniques can be tailored by policing agencies to address and prevent each type of misconduct more successfully. The paper discusses these findings in terms of preventative measures according to the second preventative level of the crime triangle and situational crime prevention techniques.

This paper provides an alternative approach to understanding and preventing police misconduct by exploring the applicability of environmental theories. It finds that environmental theories offer a feasible approach for policing agencies to understand and tailor prevention of police misconduct in their jurisdictions.

Although corporations exert considerable efforts to uphold ethical standards in their business operations, fraud instances persist as an enduring and formidable challenge within organisations, defying their utmost efforts. The presence of fraud poses a substantial and recurring threat to corporations, leading to significant financial losses on an annual basis. This emphasises the crucial need for a comprehensive understanding of the factors contributing to fraudulent activities and the intricate nature of fraud risk factors inherent in business operations. Therefore, this paper aims to enhance the efficacy of fraud detection and prevention measures through critical analysis and refinement of established fraud theories, drawing upon the existing literature on this subject matter.

This paper offers a comprehensive qualitative analysis of the existing literature, thoroughly reviewing prominent models that aim to elucidate the underlying motivations behind fraudulent behaviour. Moreover, drawing upon the existing theoretical foundation, this study conceptualises a model that enhances the understanding of the crucial factors contributing to fraudulent behaviour.

The study presents new theoretical insights concerning the role of personal integrity in fraudulent decision-making, presenting refined interventions that enhance comprehension of the underlying drivers of fraud occurrences and strategies for prevention. Furthermore, the study reveals a comprehensive three-part approach to improving organisational health through strengthening compliance mechanisms and cultivating an ethical-values-based culture.

The study introduces a novel conceptual framework, the personal ethic-based fraud motivation model, which offers a deeper understanding of the factors and conditions influencing individuals’ propensity to engage in fraudulent activities. Furthermore, this study presents a three Cs strategy that effectively delineates the influential forces that drive individuals to surmount fraud risks.

The purpose of this paper is to explore how interactional justice within a retail context may influence employee organizational commitment and how this may evoke guardianship behaviors that manifest in shoplifting prevention.

This research uses a phenomenological approach conducting semi-structured in-depth interviews with 26 shop-floor employees of two major national supermarket chains in New Zealand.

The findings suggest that interactional justice in the workplace is important in shaping organizational commitment amongst employees. Additionally, heightened organizational commitment may have a significant effect on employee propensity to engage in shoplifting prevention/guardianship behavior. A conceptual model is developed based on these findings.

Retail managers may promote and exercise interactional justice practices with employees to improve their organizational commitment and consequential shoplifting prevention/guardianship behaviors.

The contribution of this paper is threefold. First, and from a theoretical perspective, it offers both a conceptual foundation and empirical-based evaluation of interactional justice and its effect on organizational commitment and, specifically, on guardianship/shoplifting prevention behaviors. Second, and from a pragmatic perspective, the conceptual model derived from this research may assist retailers in developing interactional justice strategies that encourage organizational commitment of employees that consequently leads to employees’ guardianship/shoplifting prevention behaviors. Finally, it explores significance and role of employee perceptions of interactional justice, employee workplace attachment and organizational commitment within the context of retail crime prevention.

Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to the development of severe financial crises. Recurrent financial crimes in both the private and the public sectors remind us that fraud and its negative consequences paralyze economic entities all over the world. Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper aims to examine the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud.

Having identified the fraud theory developed so far, we provide a theoretical framework for international fraud triangle.

Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper examines the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud. Drawing on theoretical insights and useful criticism of the fraud triangle, this paper proposes an international fraud triangle model framework to help auditors, managers, regulators and academics in understanding fraud holistically in the private and public sector in a global context. The authors finally provide an overview of fraud in the Greek Context.

This paper proposes an international fraud triangle model framework.

This paper aims to explore the strategy of police harnessing the crime control capacities of third parties and to relate this to problem‐oriented policing.

Harnessing the crime control capacities of third parties requires police to act as effective brokers of public safety by improving the spheres of influence that third parties assert over relevant locations, systems or conditions that facilitate crime. This process is often termed redistribution, leveraging or third‐party policing. Research from the fields of illicit synthetic drug control and regulation is reviewed to highlight a number of key implementation issues.

The term “harnessing capacity” provides a strong conceptual basis by which to analyse police efforts to facilitate the co‐production of public safety, with terms such as third‐party policing being conceptually imprecise. To effectively engage third parties in crime prevention police need to use a range of compliance‐seeking mechanisms. In harnessing the crime control capacity of third parties police need to consider a range of issues: existing deficits in capacity, competency to act against crime, existing incentives to act, and the costs of co‐production.

Relevant implementation challenges are canvassed, as well as issues relating to third parties bearing the costs in return for co‐producing crime prevention.

The paper further expands theory and practical implications related to police harnessing the crime prevention potential of third parties.

The purpose of this paper is to discuss citizen participation in crime prevention in Kuching, Malaysia. This is a study of how citizen participated in crime prevention has helped in crime reduction in Kuching. Roles of citizen in crime prevention with the police have been included in this study. Result showed that citizen and police joint crime prevention has succeeded in crime reduction in Kuching.

Three methods of data collection were used in this research study: first, face-to-face interviews of 500 head of households in Kuching. They are selected using systematic sampling among the 159,000 households in Kuching. Second, in-depth interviews of 36 respondents involving community leaders and crime watch groups; and third, secondary crime statistics from the Royal Malaysia Police. It is based on actual crime reported to the police.

Police and citizen involvement in crime prevention are effective in reducing crime. Citizen participation in crime prevention was 80.6 per cent. The higher the frequency police and citizen involvement in crime prevention patrols, the lesser the level of crime. With increased joint patrol by police and citizen in the neighbourhood, the level of crime will be lower, and safety will improve, and this is particular valid in the case of the nine geographical areas covered under Kuching police district.

This study focused on citizen participation in crime prevention in Kuching police district only.

Police and citizen participation in crime prevention play a key role in crime reduction. This study argued that police and citizen frequent patrol will improve safety in the community. Training plays a key role for citizen to participate in crime prevention. Joint crime prevention patrol calls for a new breed of police officers who can work with the citizens. In return, the citizens trust the police to lead them in crime prevention.

With citizen participation in crime prevention, the community will be safer, peaceful resulting in less crime. Citizens acted as an eye and ear to the police. As and when a citizen see a suspicious person in the neighbourhood, he informs the police. When the police arrives, the suspicious person who may have a criminal intent will either be arrested by the police or escaped before the police arrived.

This paper provides an insight into crime prevention exercise involving the citizens. The same concept can be implemented throughout Malaysia. Police needs to involve citizens always in crime prevention. Police and the community are one big family.

The purpose of this paper is to contribute to the existing fraud studies and theory (fraud triangle) from bureaucratic crime perspectives. Importantly, this paper answers calls on research, exploring the routines of interaction both micro- and social psychological constructs in studying fraudulent behaviours. These aspects are relatively new, which have a little attention from auditing and fraud literature.

Experienced fraud perpetrators were used for this study. A semi-structured interview technique was used, allowing to uncover rich descriptive data on the personal experiences of participants. It allowed them to tell and illustrate why and how they get involved in fraudulent activities.

Many explanations, from a wide variety of perspectives, have been advanced to explain why people commit fraud in bureaucracy. Using reciprocity and exchange theory as a basis, it was found strong evidence for expanding fraud triangle theory (Cressey, 1953) as a predictor of individual’s intention to commit white-collar crimes. Evidence of these results provides a new challenge to other accounts of why systemic fraud would or would not occur. In this point, it highlights the concepts of social exchange and the norm of reciprocity serve as a useful beginning for explaining the factors that cause someone to commit occupational fraud. Generally, a number of distinct empirical and theoretical contributions arise from the current study.

This paper contributes to the enrichment of fraud theory and literature, from psychological perspectives. With regard to the reciprocity between peers within and outside organisation, it offers theoretical frameworks about the reasons for the decisions to commit white-collar crimes. As such, it advances fraud and auditing studies.