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Girard  (p. 9-22)

Cooper (p. 23-32)

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Coulmas-Law (p.42-46)

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JOURNAL OF LEADERSHIP, ACCOUNTABILITY AND ETHICS

SAS 99: Deconstructing the Fraud Triangle and Some Classroom Suggestions

Author(s): Alexander K. Buchholz

Citation: Alexander K. Buchholz, (2012) "SAS 99: Deconstructing the Fraud Triangle and Some Classroom Suggestions," Journal of Leadership, Accountability and Ethics, Vol. 9, Iss. 2, pp. 109 - 118

Article Type: Research paper

Publisher: North American Business Press

Abstract:

This article examines the nature of the fraud triangle, which was one of the components of SAS 99 as well

as deconstructs the various underlying principles. The article will examine some of the pitfalls which

auditors sometimes fail to consider when planning their audits as well as provide and serve as a planning

guide for consideration by auditors. The article takes different viewpoints of the fraud triangle and shows

the limitations as introduced previously. It will add to existing accounting literature in that it will stress

to both academics as well as practitioners the necessity of educating future auditors in having a

heightened sense of professional skepticism while conducting financial statement audits. To that extent,

this article will provide some classroom applications involving the use of the case study method as a

means to further educate future auditors.