Effectiveness of the fraud triangle model in the detection of financial statement fraud in South African municipalities
There is a high prevalence of financial statement fraud and wasteful expenditure in South African municipalities. According to the fraud triangle model, pressure, opportunity, and rationalization are the underlying causes of financial statement fraud. The study aimed to examine the effectiveness of...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2025-02-01
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| Series: | Public and Municipal Finance |
| Subjects: | |
| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21621/PMF_2025_01_Reynolds.pdf |