The fraud triangle (notice n° 236009)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01471cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112063951.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Pluchart, Jean-Jacques |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The fraud triangle |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 28 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fraudulent practices |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | opportunistic behavior |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate fraud |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | adverse selection |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | triangle of fraud |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fraudulent practices |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate fraud |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | opportunistic behaviours |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | adverse selection |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | triangle of fraud |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Vie & sciences de l'entreprise | o 207 | 1 | 2019-11-12 | p. 83-97 | 2262-5321 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-vie-et-sciences-de-l-entreprise-2019-1-page-83?lang=en">https://shs.cairn.info/journal-vie-et-sciences-de-l-entreprise-2019-1-page-83?lang=en</a> |
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