Conceptual Map of Fraud: Theoretical and Empirical Configuration of International Studies and Future Research Opportunities
DOI:
https://doi.org/10.17524/repec.v11i0.1665Keywords:
Fraude, Mapa Conceitual, Revisão de literatura, Síntese de PesquisaAbstract
Objective: To explain the fraud phenomenon through the construction of a conceptual map and to synthesize the different types of fraud. Method: A literature review was developed of theoretical studies, as well as a research synthesis of empirical studies. Results: The literature review revealed that the Fraud Triangle Theory originated in white-collar crime. The elements of the theory (opportunity, motivation and rationalization) have evolved since 1950 and have recently been criticized, as discoveries have been made that change the understanding of the ex ante motives. They mainly evidence that the “rationalization” element (the cognitive part) is limited and unclear thus far in the literature. In addition, the study presents the most productive journals and authors on the theme fraud. Contributions: The evidences in this research demonstrate the interdisciplinarity of the theme and appoint research opportunities. This study also contributes to fraud prevention and detection research by understanding the motives that make individuals commit such criminal acts or misconduct.References
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