Cressey’s fraud triangle (1953) and agency theory: study applied to brazilian banking institutions
This research examined if Cressey’s (1953) fraud triangle and the agency theory, jointly, enables investigate corporate fraud occurrence in Brazilian banking institutions. It was formulated six research hypotheses were segregated in fraud triangle – pressure, opportunity and rationalization – and...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2017-08-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/44527 |