Full metadata
Title
Theoretical Reasons Why Individuals Commit Financial Fraud
Description
I conducted research on the three tenants of the Fraud Triangle and the theories that were built from it, allowing me to identify the common reasons why people violate ethical standards and commit fraud. Having evaluated different theories for understanding fraudulent motivations and rationalizations, witnessing current practices in the field of forensic accounting, and analyzing input from peers, I have been able to identify the behind-the-scenes rationales of why people commit financial fraud.
My research proves the importance of teaching individuals behavioral ethics to prevent themselves from entering situations that could lead them to commit fraud. This is an ongoing education that needs to be taught as technology changes and fraud techniques improve. Employees need to be constantly reminded of these key issues. Unfortunately, if individuals never learn to prevent themselves from acting on unknown biases, they could instead be learning the serious legal and financial consequences of their ignorance in behavioral ethics.
Date Created
2022-05
Contributors
- Favata, Ashley (Author)
- Dawson, Gregory (Thesis director)
- Geiger, Karen (Committee member)
- Barrett, The Honors College (Contributor)
- Dean, W.P. Carey School of Business (Contributor)
- Department of Information Systems (Contributor)
- School of Accountancy (Contributor)
- WPC Graduate Programs (Contributor)
Topical Subject
Resource Type
Copyright Statement
In Copyright
Primary Member of
Peer-reviewed
No
Open Access
No
Series
Academic Year 2021-2022
Handle
https://hdl.handle.net/2286/R.2.N.163854
System Created
- 2022-03-15 09:40:43
System Modified
- 2023-01-10 11:47:14
- 1 year 9 months ago
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