In order to investigate, downstream and in greater
depth, the ‘‘spinning off’’ of the fraud triangle beyond the
ACFE, we made an inventory of publications on the subject
using bibliometric tools. We searched for the term ‘‘fraud
triangle’’ without any journal specification in the following
databases: Business Source Complete, ScienceDirect, Emerald
and Jstor. Through this process we identified 99 articles.
Of these, we considered 54 relevant for our study.1
By retracing bibliographies, we obtained ten additional articles
that mention the three dimensions of the triangle without
specifically using the term ‘‘fraud triangle’’ or used the
term but were not referenced in our selected databases.
We should note that these articles were published primarily
in academic journals, but also in a number of professional
and hybrid journals. We read and analyzed all 64 articles.
For each document, we listed (when relevant) the theoretical
framework(s) used, the definition of fraud (and relat