舞弊冰山理论，三角理论，GONE，舞弊风险因子理论分别是谁提出的，来源文献是什么？ - 知乎
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W.Steven Albrecht等人于1995年提出了“舞弊三角理论”,并被学术界广泛运用于舞弊动因分析中。该理论的核心观点为，舞弊的原因由三个要素构成：压力、机会和借口。这三个要素相互作用，共同影响舞弊的产生与否，缺一不可。压力是促使行为主体产生舞弊需要的 ...
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