The objective of this research is to test the impact of the "Fraud Triangle" elements on the detection of fraud in the … the manager is a factor of pressure leading to commit fraud in the financial statements. However, factors related to … financial difficulties (debt, liquidity) and the size of auditing firm are not associated with the detection of fraud. …

fraud with a view to drawing implications for understanding fraud risk. Design/methodology/approach –The study is based on a … variables and fraud risk as a dependent variable. Transparency International’s corruption index was used as a proxy for fraud … risk. Findings – Results suggest high fraud risk exposure in countries with high power distance and those having limited …