Category: White-Collar Crime

In the series “Chronicles of White-Collar Crime”, we take a deep-dive in an ancient fraud case. We unravel the fraudster, the crime they committed and seek similar cases in recent history. Because in the end, the stories of ancient and current fraudsters are not just about financial fraud; they are…

Accounting and audit practitioners, along with fraud investigators and compliance professionals, have been using the Fraud Triangle as a tool for the identification and mitigation of fraud risks. Attributed to Donald Cressey, a sociologist and criminologist, the origins of the Fraud Triangle trace back to his study on the motivations…