Wolfe, D. T., & Hermanson, D. R. (2004). The Fwolfe, D. T. And Hermanson, D. R. (2004) ‘The Fraud Diamond : Considering The Four Elements Of Fraud: Certified Public Accountant’, The Cpa Journal, 74(12), Pp. 38–42. Doi: Doi:Raud Diamond : Considering The Four Elemwolfe, D. T. And Hermanson, D. R. The Cpa Journal, 74(12), 38–42.