Criminal Act, Concealment, and Conversion
Non-accounting research offers insight into the criminal act, concealment, and conversion, well
beyond the examination of those issues in accounting research. Nevertheless, the triangle of fraud
action (i.e., the act, the concealment, and the conversion) remains largely unexplored. Anti-fraud
professionals and future research could examine corporate governance and internal controls to
determine best practices for tracking the actions of top management to try to prevent them from
overriding controls or colluding to commit fraud