The fraud triangle
Pluchart, Jean-Jacques
The fraud triangle - 2019.
28
Although the practices of the American trader Enron have been considered as archetypes of corporate fraud and have given rise to numerous official reports, they have rarely been analyzed by researchers in Social and Environmental Responsibility. Notably, they have not been considered using the reference model of the “fraud triangle” proposed by D.R. Cressey. This research aims to measure the scope and the limits of the application of the Cressey model to the corporate fraud practiced by the Enron network and the measures taken by American public and professional authorities, in order to better prevent fraud and dissuade fraudsters.
The fraud triangle - 2019.
28
Although the practices of the American trader Enron have been considered as archetypes of corporate fraud and have given rise to numerous official reports, they have rarely been analyzed by researchers in Social and Environmental Responsibility. Notably, they have not been considered using the reference model of the “fraud triangle” proposed by D.R. Cressey. This research aims to measure the scope and the limits of the application of the Cressey model to the corporate fraud practiced by the Enron network and the measures taken by American public and professional authorities, in order to better prevent fraud and dissuade fraudsters.
Réseaux sociaux