舞弊三角理论

舞弊三角理论

简明

1
fraud triangle
欺诈三角：一种用于描述欺诈行为的模型，由三个要素组成，包括机会、动机和合理化。这个模型认为，当这三个要素同时存在时，欺诈行为可能发生。

专业释义

1
经济学
- the fraud triangle theory
- triangle theory of fraud

双语例句

1
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.
2
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.
3
二是运用“舞弊三角理论”进行实证分析，得出影响我国上市公司财务报告舞弊的压力因素、机会因素和借口因素。
The second is that I use "Triangle Theory of Fraud" and empirical analysis, to discover that the pressure factors, opportunity factors and excuse factors;

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