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Beyond the fraud triangle: Swiss and Austrian elite fraudsters

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  • Alexander Schuchter
  • Michael Levi

Abstract

We suggest that when using the fraud triangle, academics and professionals should take account of the insights gleaned from our study, in which Switzerland and Austria's “elite” white-collar offenders with high professional standing and respectability were interviewed. Our perpetrators consider that only opportunity is a universal precondition of acts defined by others as fraud, though perceived pressure is salient to most frauds. By contrast, financial incentives are not required to be motivational elements. The frequently cited “rationalisation” is too simplistic: rather, a fraud-inhibiting inner voice before the crime and a guilty conscience after it were present among those interviewed.

Suggested Citation

  • Alexander Schuchter & Michael Levi, 2015. "Beyond the fraud triangle: Swiss and Austrian elite fraudsters," Accounting Forum, Taylor & Francis Journals, vol. 39(3), pages 176-187, September.
    • Handle: RePEc:taf:accfor:v:39:y:2015:i:3:p:176-187
    DOI: 10.1016/j.accfor.2014.12.001
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    Cited by:

    1. James R. Van Scotter & Karina De Déa Roglio, 2020. "CEO Bright and Dark Personality: Effects on Ethical Misconduct," Journal of Business Ethics, Springer, vol. 164(3), pages 451-475, July.
    2. Monica Ramos Montesdeoca & Agustín J. Sánchez Medina & Felix Blázquez Santana, 2019. "Research Topics in Accounting Fraud in the 21st Century: A State of the Art," Sustainability, MDPI, vol. 11(6), pages 1-31, March.
    3. Xin Xu & Feng Xiong & Zhe An, 2023. "Using Machine Learning to Predict Corporate Fraud: Evidence Based on the GONE Framework," Journal of Business Ethics, Springer, vol. 186(1), pages 137-158, August.
    4. Goutte, Stéphane & Péran, Thomas & Porcher, Thomas, 2022. "Corruption, economy and governance in Central Africa: An analysis of public and regional drivers of corruption," Finance Research Letters, Elsevier, vol. 44(C).
    5. Ikseon Suh & John T. Sweeney & Kristina Linke & Joseph M. Wall, 2020. "Boiling the Frog Slowly: The Immersion of C-Suite Financial Executives into Fraud," Journal of Business Ethics, Springer, vol. 162(3), pages 645-673, March.
    6. 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.
    7. 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.
    8. Daniel N. Jones & Steven M. Mueller, 2022. "Is Machiavellianism Dead or Dormant? The Perils of Researching a Secretive Construct," Journal of Business Ethics, Springer, vol. 176(3), pages 535-549, March.
    9. Stéphane Goutte & Thomas Péran & Thomas Porcher, 2021. "Corruption and governance in Central Africa: an analysis of public and regional drivers of corruption," Working Papers halshs-03169700, HAL.
    10. Nuswantara Dian Anita & Maulidi Ach & Pujiono, 2017. "The efficacy of control environment as fraud deterrence in local government," Management & Marketing, Sciendo, vol. 12(4), pages 591-613, December.
    11. Zita Drábková, 2018. "CFEBT Risk Triangle as a Tool for Detecting and Evaluating Risks of Accounting Records: a Case Study," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 66(3), pages 747-754.

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