这三个因素，又称舞弊三角，是压力，机会和借口。
These three factors, known as the fraud triangle, are pressure, opportunity and rationalization.
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.
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.
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;
在中国的“面子上市”中，我认为舞弊三角能够帮助我们解释这些舞弊为什么会发生，并且预测下一家发生舞弊的公司是谁。
In China's vanity listings, I think the fraud triangle helps to explain why the frauds happen and might help to predict the next one.
在中国的“面子上市”中，我认为舞弊三角能够帮助我们解释这些舞弊为什么会发生，并且预测下一家发生舞弊的公司是谁。
In China's vanity listings, I think the fraud triangle helps to explain why the frauds happen and might help to predict the next one.
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