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The research paper jointly authored by Dr Terry Boulter, Avik Mukherjee and Dr Sukanto Bhattacharya has been accepted by The International Journal of Interdisciplinary Organizational Studies: A Section of the International Journal of Interdisciplinary Social Sciences.
In this paper, the authors develop a logical framework based on economic formalism to rationally examine the elemental foundations of the well-known “fraud triangle” theory. They have considered each of the three vertexes of the fraud triangle viz., “incentive”, “opportunity” and “rationalization” individually and have established an underlying framework of mathematical reasoning that ratifies their respective roles in determining the net potential, in rational economic terms, for an employee to commit an act of occupational fraud against his/her employing organization.