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Fraud and complexity theory: Moving beyond the fraud triangle towards a new theoretical framework

Fraud research has long been dominated by micro-level theories—most notably the fraud triangle—that focus on individual motivation while neglecting the wider systems that shape and sustain fraudulent behaviour. This paper introduces a conceptual framework that bridges that gap by integrating establi...

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Autor principal: Christopher Freeman
Format: Artigo
Idioma:Inglês
Publicat: Elsevier 2025-12-01
Col·lecció:Journal of Economic Criminology
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Accés en línia:http://www.sciencedirect.com/science/article/pii/S2949791425000740
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