Douglas M. Boyle, DBA, CPA, CMA
Douglas M. Boyle, DBA, CPA, CMA, is the director of the Doctorate in Business Administration Program and chair of the accounting department in the Kania School of Management at The University of Scranton. His email is: douglas.boyle@scranton.edu.
Improving fraud risk management with an enhanced Fraud Triangle
The Fraud Triangle has long illustrated the core principles of the ACFE’s training in understanding how fraud occurs. Here the authors suggest a revised Fraud Triangle that considers a more detailed look at a fraudster’s personal characteristics in addition to the rationalization component of the original triangle.
Written By: Douglas M. Boyle, DBA, CPA, CMA, F. Todd Dezoort, Ph.D., CFE, Dana R. Hermanson, Ph.D., David T. Wolfe, CPA, CFF
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