Abstract

GALVIS-CASTANEDA, Iván Eduardo  and  SANTOS-MERA, Jaime Eduardo. Geometry of fraud. Cuad. Contab. [online]. 2017, vol.18, n.45, pp.74-85. ISSN 0123-1472.  https://doi.org/10.11144/javeriana.cc18-45.geof.

Understanding the phenomenon of fraud from the perspective of the fraudster has occupied the interest of various disciplines such as criminology, accounting, auditing, and psychology, among others. Although many of these disciplines start from the fraud triangle theory to explain it with the three fundamental variables –pressure, opportunity, and rationalization– in this document we consider that it is necessary to incorporate three variables for the holistic understanding of the problem of fraud: knowledge, motivation, and innovation. At the same time, a reflection is developed on the phenomenon of corporate fraud from a psychological perspective that includes perception, emotion, and action as constitutive elements of motivation and creative thinking in innovation.

Keywords : Behavioral analysis; profiling; economic crime; fraud; pentagon of fraud; employee loyalty.

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