Purpose

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.

Design/methodology/approach

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

Findings

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.

Originality/value

This paper proposes an international fraud triangle model framework.

中文翻译：

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国际欺诈三角

目的

媒体、企业界和学术文献中无所不在的欺诈行为引起了广泛的研究兴趣。欺诈及其各种类型和形式被认为是严重金融危机发展的重要促成因素。私营和公共部门反复发生的金融犯罪提醒我们，欺诈及其负面后果使全世界的经济实体陷入瘫痪。了解欺诈的多维性质是预防和检测欺诈的关键。本文旨在研究占主导地位的欺诈三角模型框架及其在会计文献中开发的变体，以提供欺诈的病因学。

设计/方法/途径

在确定了迄今为止发展起来的欺诈理论之后，我们为国际欺诈三角提供了一个理论框架。

发现

了解欺诈的多维性质是预防和检测欺诈的关键。本文研究了占主导地位的欺诈三角模型框架及其在会计文献中开发的变体，以提供欺诈的病因学。借鉴对欺诈三角的理论见解和有用的批评，本文提出了一个国际欺诈三角模型框架，以帮助审计师、管理人员、监管机构和学者在全球范围内全面了解私营和公共部门的欺诈行为。作者最后概述了希腊背景下的欺诈行为。

原创性/价值

本文提出了一个国际欺诈三角模型框架。