A FRAMEWORK FOR FRAUD AND ANTI-FRAUD EFFORTS
In this review and synthesis of the literature, we move beyond the fraud triangle to consider a
broader spectrum of factors that researchers and practitioners may consider in an effort to provide a
more complete perspective on fraud and related financial crimes. Specifically, we base our review
on the model developed by Dorminey et al. (2012). The model is depicted in Figure 1 and is useful
because it provides an expanded framework to help structure one’s thinking about fraud and related
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This paper (a