Beyond the Fraud Triangle: Toward an Outline of A.B.C. Theory
Summary
Utilizing the behavioral sciences to understand fraud can be a critical step in fraud investigation. Fraud red flags are nothing more than behavioral constructs of an individual's choices. Similarly, the vertices of the fraud triangle (and the expanded fraud diamond) can be viewed as a set of behavioral constructs that provide a blueprint of one's actions. This chapter introduces the theoretical concept of A.B.C. (apple, bushel, and crop) and its applicability to understanding the phenomenon of fraud using different units and levels of analysis. Cases from top stories of fraud as well as some related models to the fraud triangle as well as criminology are briefly explored.