Fraud research indicates three conditions must exist before a fraud occurs: Pressure/Incentive, Rationalization, and Opportunity. (a) What
Question:
(a) What do you think were Jérôme Kerviel's incentives and rationalizations for committing fraud?
(b) What created the opportunity for fraud?
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a Incentive The key incentive appears to be Kerviels desire to be acknowledged and appreciated by his peers and superiors as a skilled and valued trader According to the articles outlining the fraud i...View the full answer
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Auditing Cases An Interactive Learning Approach
ISBN: 978-0133852103
6th edition
Authors: Mark S. Beasley, Frank A. Buckless, Steven M. Glover, Douglas F. Prawitt
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