These three factors, known as the fraud triangle, are pressure, opportunity and rationalization.
2
舞弊三角理论将压力、机会和借口作为舞弊形成的三个因素。
The theory of fraud factors considers that three factors which the pressures, the opportunities and the rationalizations formed the fraud.
3
本文从舞弊三角理论三因素角度来分析上市公司的舞弊,并提出相应的防范上市公司舞弊的对策。
This article analyzes the listed company's fraud according to the theory of fraud factors, and proposed some measures to prevent the listed company's fraud.