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

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  • Steven Dellaportas

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

  • Steven Dellaportas, 2013. "Conversations with inmate accountants: Motivation, opportunity and the fraud triangle," Accounting Forum, Taylor & Francis Journals, vol. 37(1), pages 29-39, March.
    • Handle: RePEc:taf:accfor:v:37:y:2013:i:1:p:29-39
    DOI: 10.1016/j.accfor.2012.09.003
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    Cited by:

    1. Haiquan Wu & Wenli Liao & Zhifang Zhou & Yi Li, 2021. "Can Financial Constraints and Regulatory Distance Reduce Corporate Environmental Irresponsibility?," Sustainability, MDPI, vol. 13(23), pages 1-25, November.
    2. Golden, Joanna & Kohlbeck, Mark, 2020. "Addressing cheating when using test bank questions in online Classes," Journal of Accounting Education, Elsevier, vol. 52(C).
    3. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2021. "Social Media as a Form of Virtual Whistleblowing: Empirical Evidence for Elements of the Diamond Model," Journal of Business Ethics, Springer, vol. 174(3), pages 529-548, December.
    4. Brennan, Niamh M., 2021. "Connecting earnings management to the real World:What happens in the black box of the boardroom?," The British Accounting Review, Elsevier, vol. 53(6).
    5. Said, Jamaliah & Asry, Salsabila & Rafidi, Marhamah & Obaid, Rawia Rida & Alam, Md. Mahmudul, 2019. "Integrating Religiosity into Fraud Triangle Theory: Empirical Findings from Enforcement Officers," SocArXiv wcyg4, Center for Open Science.
    6. Dellaportas, Steven, 2014. "The effect of a custodial sentence and professional disqualification on reintegration," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 671-682.
    7. Smulowitz, Stephen J. & Almandoz, Juan, 2021. "Predicting employee wrongdoing: The complementary effect of CEO option pay and the pay gap," Organizational Behavior and Human Decision Processes, Elsevier, vol. 162(C), pages 123-135.
    8. Dayah Abdi Kulmie, 2023. "Do Fraud Triangle Components Motivate Financial Crimes in Somalia?," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 15(10), pages 1-84, October.
    9. Abdul Ghafoor & Rozaimah Zainudin & Nurul Shahnaz Mahdzan, 2019. "Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia," Journal of Business Ethics, Springer, vol. 160(2), pages 587-608, December.
    10. Marius Silviu Culea & Daniel Constantin, 2020. "Challenges in Managing the Risks of Error and Fraud in Public Procurement During the State of Emergency Generated by the Covid-19 Virus," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 624-634, December.
    11. Mark E. Lokanan & Prerna Sharma, 2023. "Two Decades of Accounting Fraud Research: The Missing Meso-Level Analysis," SAGE Open, , vol. 13(3), pages 21582440231, September.
    12. Saeid Homayoun & Vahid Molla Imeny & Mahdi Salehi & Mahdi Moradi & Simon Norton, 2022. "Which Is More Concerning for Accounting Professionals-Personal Risk or Professional Risk?," Sustainability, MDPI, vol. 14(22), pages 1-13, November.
    13. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2019. "‘Whistleblowing Triangle’: Framework and Empirical Evidence," Journal of Business Ethics, Springer, vol. 160(1), pages 189-204, November.
    14. Gladys Lee & Esther Pittroff & Michael J. Turner, 2020. "Is a Uniform Approach to Whistle-Blowing Regulation Effective? Evidence from the United States and Germany," Journal of Business Ethics, Springer, vol. 163(3), pages 553-576, May.
    15. Waseem Yousaf & Raheel Jamil, 2020. "Does Moral Intensity Affect the Whistleblowing Intentions?," iRASD Journal of Management, International Research Alliance for Sustainable Development (iRASD), vol. 2(2), pages 84-99, December.
    16. Said, Jamaliah & Alam, Md. Mahmudul & Karim, Zulyanti Abdul & Johari, Razana Juhaida, 2019. "Integrating Religiosity into Fraud Triangle Theory: Findings on Malaysian Police Officers," SocArXiv sy65n, Center for Open Science.
    17. Amirah Andika Rifdayanti & Tertiarto Wahyudi & Yusnaini Yusnaini, 2020. "Determinant of Fraud and Unethical Behavior as Intervening Variable on Local Government in Indonesia," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 130-143, December.
    18. Bartuli, Jenny & Djawadi, Behnud Mir & Fahr, René, 2016. "Business Ethics in Organizations: An Experimental Examination of Whistleblowing and Personality," IZA Discussion Papers 10190, Institute of Labor Economics (IZA).
    19. Saffet A. Uygur & Christopher J. Napier, 2024. "Understanding Fraud in the Not-For-Profit Sector: A Stakeholder Perspective for Charities," Journal of Business Ethics, Springer, vol. 190(3), pages 569-588, March.
    20. Muhammad Azizul Islam, 2014. "Bribery and corruption in Australian local councils," Public Money & Management, Taylor & Francis Journals, vol. 34(6), pages 441-446, November.
    21. Smulowitz, Stephen J. & Almandoz, Juan (“John”), 2021. "Reprint of “Predicting employee wrongdoing: The complementary effect of CEO option pay and the pay gap”," Organizational Behavior and Human Decision Processes, Elsevier, vol. 166(C), pages 104-116.
    22. Jaehong Lee & Suyon Kim & Eunsoo Kim, 2022. "Environmental Responsibility, Social Responsibility, and Governance from the Perspective of Auditors," IJERPH, MDPI, vol. 19(19), pages 1-14, September.
    23. Nur Sayidah & Sulis Janu Hartati & Muhajir, 2020. "Academic Cheating and Characteristics of Accounting Students," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(1), pages 189-196, January.
    24. Christopher J. Napier, 2017. "The Good Fraud: Accounting, Finance and Banking in a 1930s English Novel," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2017(2), pages 43-70.
    25. V.U. Imagbe & T.O. Abiloro & G.A. Saheed, 2019. "Fraud Diamond and Financial Crimes in Nigerian Banking Industries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 294-303, October.

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