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Presentation
Interviewing the Fraudsters: An Update to the White-Collar Criminal Profile
American Accounting Association Annual Conference (AAA)
  • Linda G. Mullen, Georgia Southern University
  • Debra T. Sinclair, University of South Florida
  • Michael L. Thomas, Georgia Southern University
Document Type
Presentation
Publication Date
1-1-2012
Abstract
Statement on Auditing Standards (SAS) 99, Consideration of Fraud in a Financial Statement Audit, requires that the members of the audit team discuss the potential for material misstatement due to fraud in every audit. Paragraph .15 (AU Section 316.15) specifically requires auditors to consider three conditions generally present when fraud occurs. These three conditions—incentive (or pressure), opportunity, and rationalization (or attitude)—are derived from the work of Donald R. Cressey and known as the “fraud triangle.”
Location
Tampa, FL
Citation Information
Linda G. Mullen, Debra T. Sinclair and Michael L. Thomas. "Interviewing the Fraudsters: An Update to the White-Collar Criminal Profile" American Accounting Association Annual Conference (AAA) (2012)
Available at: http://works.bepress.com/michael_l_thomas/26/