Case Study on Factors that Affect the Commission of Financial Fraud

This book is a case study of various randomly selected archived fraud cases from the FBI IRS and SEC for the years 2011 to 2015. The intent of this study is to identify factors that may influence the commission of financial fraud and modify the three legs of Cressey''s Fraud Triangle such as pressure opportunity and rationalization. A total of 60 fraud cases were chosen 20 from each archive identified.