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Conversations with inmate accountants: Motivation, opportunity and the fraud triangle

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  • Dellaportas, Steven

Abstract

The purpose of this study is to examine the factors that influence accountants to commit fraud and to understand the function of professional roles in the advent of fraud. The data in this study were collected in interviews with four small groups of male accountants who were serving a custodial sentence for committing fraud and related offences. In sum, the evidence in this study suggests that the offenders used their positions as professional accountants to deceive others when they were confronted with a special crisis that resulted in their criminal behaviour.

Suggested Citation

  • Dellaportas, Steven, 2013. "Conversations with inmate accountants: Motivation, opportunity and the fraud triangle," Accounting forum, Elsevier, vol. 37(1), pages 29-39.
    • Handle: RePEc:eee:accfor:v:37:y:2013:i:1:p:29-39
    DOI: 10.1016/j.accfor.2012.09.003
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    References listed on IDEAS

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