We organize this synthesis around the framework presented by Dorminey, Fleming, Kranacher,
and Riley (2012). While the framework incorporates Cressey’s (1953) fraud triangle, it expands and
refocuses one’s thinking about fraud by including additional factors: (1) organizational and societal
interventions in the areas of deterrence and prevention, and (2) subsequent detection, investigation,
consequences, and remediation of the criminal act once the crime has occurred. We believe that
these additional factors help to identify possible shortcomings in anti-fraud efforts (prevention,
deterrence, and detection) in practice and help researchers identify the role of these constructs in the
examination of fraud and related financial crimes. The framework should also provide broader
We organize this synthesis around the framework presented by Dorminey, Fleming, Kranacher,and Riley (2012). While the framework incorporates Cressey’s (1953) fraud triangle, it expands andrefocuses one’s thinking about fraud by including additional factors: (1) organizational and societalinterventions in the areas of deterrence and prevention, and (2) subsequent detection, investigation,consequences, and remediation of the criminal act once the crime has occurred. We believe thatthese additional factors help to identify possible shortcomings in anti-fraud efforts (prevention,deterrence, and detection) in practice and help researchers identify the role of these constructs in theexamination of fraud and related financial crimes. The framework should also provide broader
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