[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-31521":3,"doc-seo-31521":27},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":24,"seo_title":13,"seo_description":14,"update_tm":25,"read_time":26},31521,1099514068035,"Ezra","https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c",8,"Research & Report","The Evolution of Fraud Theory","This paper revisits the Fraud Triangle and synthesizes recent findings and contemporary anti-fraud thinking to build a fraud meta-model for accounting instruction and research. Fraud Triangle remains a key risk assessment component, but it functions within a broader audit risk framework tied to auditors’ responsibility to identify risks of material misstatement from fraud. By integrating insights beyond the Triangle, the model addresses fraudster motivation and supports prevention, deterrence, detection, investigation, and remediation, offering both classroom utility and an empirical research foundation.","cbCaidU248hApwm5","https://ap.wps.com/l/cbCaidU248hApwm5","pdf",1104045,1,25,"English","en","# Introduction\n## Early Fraud\n## Fraud Theory Foundations\n## Fraud Triangle and Extensions\n## Fraud Meta-Model for Instruction and Research\n## Future Research Directions","[{\"question\":\"What is the main purpose of this paper on fraud theory?\",\"answer\":\"The paper creates a fraud meta-model by revisiting the Fraud Triangle and integrating recent anti-fraud insights to support accounting teaching and future research.\"},{\"question\":\"How does the Fraud Triangle fit into overall fraud and audit risk assessment?\",\"answer\":\"The Fraud Triangle is highlighted as important for assessing fraud risk, but it is only one component within an overall audit risk assessment plan that reflects auditors’ responsibilities.\"},{\"question\":\"What additional constructs does the paper incorporate beyond the Fraud Triangle?\",\"answer\":\"The paper summarizes insights offered beyond the Fraud Triangle and includes related theory elements (e.g., fraud diamond and fraud pentagon concepts) to better explain fraudster motivations and improve anti-fraud capabilities.\"}]",1779656511,63,{"code":4,"msg":28,"data":29},"ok",{"site_id":30,"language":22,"slug":31,"title":13,"keywords":32,"description":14,"schema_data":33,"social_meta":84,"head_meta":86,"extra_data":88,"updated_unix":25},105,"the-evolution-of-fraud-theory","",{"@graph":34,"@context":83},[35,52,66],{"@type":36,"itemListElement":37},"BreadcrumbList",[38,42,46,49],{"item":39,"name":40,"@type":41,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":43,"name":44,"@type":41,"position":45},"https://docshare.wps.com/document/","Document",2,{"item":47,"name":12,"@type":41,"position":48},"https://docshare.wps.com/document/research-report/",3,{"item":50,"name":13,"@type":41,"position":51},"https://docshare.wps.com/document/the-evolution-of-fraud-theory/31521/",4,{"url":50,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"description":14,"dateModified":60,"datePublished":60,"encodingFormat":59,"isAccessibleForFree":61,"interactionStatistic":62},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":39,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-05-24",true,{"@type":63,"interactionType":64,"userInteractionCount":4},"InteractionCounter",{"@type":65},"ViewAction",{"@type":67,"mainEntity":68},"FAQPage",[69,75,79],{"name":70,"@type":71,"acceptedAnswer":72},"What is the main purpose of this paper on fraud theory?","Question",{"text":73,"@type":74},"The paper creates a fraud meta-model by revisiting the Fraud Triangle and integrating recent anti-fraud insights to support accounting teaching and future research.","Answer",{"name":76,"@type":71,"acceptedAnswer":77},"How does the Fraud Triangle fit into overall fraud and audit risk assessment?",{"text":78,"@type":74},"The Fraud Triangle is highlighted as important for assessing fraud risk, but it is only one component within an overall audit risk assessment plan that reflects auditors’ responsibilities.",{"name":80,"@type":71,"acceptedAnswer":81},"What additional constructs does the paper incorporate beyond the Fraud Triangle?",{"text":82,"@type":74},"The paper summarizes insights offered beyond the Fraud Triangle and includes related theory elements (e.g., fraud diamond and fraud pentagon concepts) to better explain fraudster motivations and improve anti-fraud capabilities.","https://schema.org",{"og:url":50,"og:type":85,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":87,"canonical":50},"index,follow",{"doc_id":7,"site_id":30}]