Fraud Evasion Triangle: Why Can Fraud Not Be Detected

Why is research fraud wrong?

An Analysis of the Fraud Triangle

The concept of a “Fraud Triangle” is introduced to the professional literature in SAS No. 99, Consideration of Fraud in a Financial Statement Audit. The Fraud Triangle consists of three conditions generally present when fraud occurs: Incentive/Pressure, Opportunity, and Attitude/ Rationalizations. Input from forensic experts, academics and others consistently show that evaluation of information...

Haeckel’s embryos: fraud not proven

Through the last half of the nineteenth century and the first part of the twentieth, no scientist more vigorously defended Darwinian theory than the German Ernst Haeckel (1834–1919). More people learned of the new ideas through his voluminous publications, translated into numerous languages, than through any other source, including Darwin’s own writings. He enraged many of his contemporaries, e...

E-banking services: Why fraud is important?

The purpose of this paper is to answer the importance of fraud that arise from the use of e-banking services more ethical behavior applied to everyday moral problems. On the one hand, the theoretical framework of this paper is based on literature about ethics and fraud, in general, and information and communication technology of the e-banking services, in particular. On the other hand, the empi...

Bad behaviour does not equal research fraud.