Challenges to the fraud triangle: Questions on its usefulness
本文通过批判话语理论分析三个会计舞弊案例，质疑舞弊三角模型作为反舞弊工具的有效性，指出该模型对舞弊现象的简化可能误导实务工作者。
Fraud is increasing with frequency and severity. In this paper, I explore the assertion of the fraud triangle as a useful practitioner framework employed to combat fraud. This paper is anchored through Fairclough's critical discourse theory, and is supported with evidence from three accounting fraud cases. The findings indicate that the Association of Certified Fraud Examiner's (ACFE) perpetuates a discourse that presents a restricted version of fraud. Fraud is a multifaceted phenomenon, whose contextual factors may not fit into a particular framework. Consequently, the fraud triangle should not be seen as a sufficiently reliable model for antifraud professionals.