The Cressey hypothesis (1953) and an investigation into the occurrence of corporate fraud: an empirical analysis conducted in Brazilian banking institutions

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Michele Rílany Rodrigues Machado; Ivan Ricardo Gartner;
  • Publisher: Universidade de São Paulo
  • Journal: Revista Contabilidade & Finanças (issn: 1808-057X)
  • Related identifiers: doi: 10.1590/1808-057x201803270
  • Subject: corporative fraud | banking institutions | fraud triangle | Business | HF5001-6182 | Finance | HG1-9999

ABSTRACT This article fills a technical-scientific gap that currently exists in the Brazilian literature on corporative fraud, by combining the theoretical framework of agency theory, of criminology, and of the economics of crime. In addition, it focuses on a sector tha... View more
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