Fraud Diamond Theory Essay

2.3 The Fraud Diamond Theory
The fraud diamond theory [5] was first presented by Wolfe and Hermanson in 2004. They argued that, although perceived pressure or incentive might coexist with an opportunity to commit fraud and a rationalization for doing so, fraud is unlikely to take place unless the fourth element, capacity, is also present, which is shown in Fig.2.
3 EMOTIONS
3.1 Classification of Emotions
In 1872, Darwin demonstrated the universality and continuity of facial expressions in animals and men. In 1971, Ekman and Friesen [7] claimed that the primary emotions - happiness, disgust, fear, anger, surprise and sadness have a particular appearance in a facial expression. These are referred to as basic emotions. Robert Plutchik introduced a new concept of emotions in 1980 based on the variations in intensities

Honest and dishonest smiles can be distinguished by small movements around the eyes[24]. Whenever people meet face-to-face, enhancing the facial attributes and disguising the expressions of the face are important aspects of deception [20],[22],[23],[25]. We can observe the following signals of deception from the face of a fraud.
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1. Face becomes stiffer.
2. Nostrils may open wider.
3. Lips become thinner and tighter
4. Forehead tightens up.
5. Eye contact breaks away.
6. Face becomes a bit paler as blood is withheld, which is a sign of high stress.
7. Hiding or masking one expression with another, faking an expression that is not genuine and suppressing an expression that arises spontaneously. 3.3.2 Emotions Associated with Fraud
People often get emotional when they are involved in any fraudulent activity, especially when the stakes are high. The following emotions are some of them [23],[26)]:
1. Fear of getting caught,
2. Guilt or shame about the event of fraudulent activity,
3. An emotion of distress,
4. An involuntary look of contempt or disgust.
3.4 Emotion