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Figur 5: The Fraud Triangle (Bolton, 2015; Stuart, 2011) 

Figur 5: The Fraud Triangle (Bolton, 2015; Stuart, 2011) 

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In the last century, we have witnessed a series of accounting scandals across the United States and Europe. Major accounting scandals like Enron in the US, Parmalat in Italy and Finance Credit in Norway have shown that the financial consequences can be very big and dramatic. Such incidents have led to losses of billions of dollars in terms of savin...