Some have argued that while pressure and opportunity can be ascertained about the subject, how useful is rationalization as an indicator leading to the identification of the fraud suspect?

Some have argued that while pressure and opportunity can be ascertained about the subject, how useful is rationalization as an indicator leading to the identification of the fraud suspect? Based on the fraud triangle.

You must include a minimum of 4 scholarly peer reviewed articles, not textbooks or books, as in-text citations within your response to this question.