<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-1472</journal-id>
<journal-title><![CDATA[Cuadernos de Contabilidad]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Contab.]]></abbrev-journal-title>
<issn>0123-1472</issn>
<publisher>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-14722017000100074</article-id>
<article-id pub-id-type="doi">10.11144/javeriana.cc18-45.geof</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Geometría del fraude]]></article-title>
<article-title xml:lang="en"><![CDATA[Geometry of fraud]]></article-title>
<article-title xml:lang="pt"><![CDATA[Geometria da fraude]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Galvis-Castañeda]]></surname>
<given-names><![CDATA[Iván Eduardo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Santos-Mera]]></surname>
<given-names><![CDATA[Jaime Eduardo]]></given-names>
</name>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Centro de Investigación Javeriano de Auditoría Forense  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2017</year>
</pub-date>
<volume>18</volume>
<numero>45</numero>
<fpage>74</fpage>
<lpage>85</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-14722017000100074&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-14722017000100074&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-14722017000100074&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Comprender el fenómeno del fraude desde la perspectiva del defraudador ha ocupado el interés de diversas disciplinas como la criminología, la contaduría, la auditoría y la psicología, entre otras. Aunque muchas de estas disciplinas parten de la teoría del triángulo del fraude para explicarlo con las tres variables fundamentales &#8212;presión, oportunidad y racionalización&#8212;, nosotros consideramos, en el presente documento, que es necesario incorporar tres variables, para la comprensión holística del problema del fraude: el conocimiento, la motivación y la innovación; al tiempo se desarrolla una reflexión sobre el fenómeno del fraude corporativo desde una perspectiva psicológica, que incluye la percepción, la emoción y la acción como elementos constitutivos de la motivación y el pensamiento creativo en la innovación.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  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 &#8211;pressure, opportunity, and rationalization&#8211; 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo  Compreender o fenômeno de fraude desde a perspectiva do fraudador tem ocupado o interesse de várias disciplinas como criminologia, contabilidade, auditoria e psicologia, entre outras. Ainda que muitas dessas disciplinas partirem da teoria do triângulo da fraude para explicá-lo com as três variáveis fundamentais &#8212;pressão, oportunidade e racionalização&#8212;, nós consideramos, no presente documento, que é preciso incorporar três variáveis, para a compreensão holística do problema da fraude: conhecimento, motivação e inovação; ao mesmo tempo desenvolve-se uma reflexão sobre o fenômeno da fraude corporativa sob uma perspectiva psicológica, que inclui percepção, emoção e ação como elementos constitutivos da motivação e o pensamento criativo na inovação.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Análisis conductual]]></kwd>
<kwd lng="es"><![CDATA[perfilación]]></kwd>
<kwd lng="es"><![CDATA[delito económico]]></kwd>
<kwd lng="es"><![CDATA[fraude]]></kwd>
<kwd lng="es"><![CDATA[pentágono del fraude]]></kwd>
<kwd lng="es"><![CDATA[fidelidad del empleado]]></kwd>
<kwd lng="en"><![CDATA[Behavioral analysis]]></kwd>
<kwd lng="en"><![CDATA[profiling]]></kwd>
<kwd lng="en"><![CDATA[economic crime]]></kwd>
<kwd lng="en"><![CDATA[fraud]]></kwd>
<kwd lng="en"><![CDATA[pentagon of fraud]]></kwd>
<kwd lng="en"><![CDATA[employee loyalty]]></kwd>
<kwd lng="pt"><![CDATA[Análise comportamental]]></kwd>
<kwd lng="pt"><![CDATA[perfilamento]]></kwd>
<kwd lng="pt"><![CDATA[crime econômico]]></kwd>
<kwd lng="pt"><![CDATA[fraude]]></kwd>
<kwd lng="pt"><![CDATA[pentágono de fraude]]></kwd>
<kwd lng="pt"><![CDATA[lealdade dos funcionários]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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