Understanding Fraudster Attributes. Cet article n’est pas disponible.Understanding Fraudster Attributes

During research work, Dr. Varma tried to search the attributes of the fraudsters encouraging them to commit the fraud. Many of the researchers have worked on this topic. subject. In 1953, Cressey explained three attributes, namely: pressure, opportunity, and rationalization for the commitment of fraud with the help of the “Fraud Triangle”. In the year 2016, Dr. Varma proposed and extended two angles of the “Fraud Triangle” in “Pressure Tringle” and “Opportunity Tringle”. In 2004, Wolfe and Hermanson introduced the “Fraud Diamond Model” with the addition of another attribute i.e.; capabilities/expertise. Further, in the year 2016, Dr. Varma proposed that greed is the most required part of a fraudster’s attributes for committing fraud. Further, an approach is taken for the development of a new model “Fraud Five Stars.