[Organisational Fraud]

by

Acknowledgement

I would take this opportunity to thank my research supervisor, family and friends for their support and guidance without which this research would not have been possible.

DECLARATION

I, [type your full first names and surname here], declare that the contents of this dissertation/thesis represent my own unaided work, and that the dissertation/thesis has not previously been submitted for academic examination towards any qualification. Furthermore, it represents my own opinions and not necessarily those of the University.

Signed __________________ Date _________________

Abstract

Controversy over the befitting unit of investigation inundated the white-collar misdeed literature. This state of activities was a merchandise, not less than in part, of the proceeded development of two distinct research traditions. Researchers interested in “occupational crime” concentrated on persons, while “corporate crime” researchers revised organizations. As a outcome, assumptions persevered about the “typical” offender and organizational setting for white-collar crime. Using a experiment of 1,142 occupational fraud situations, the present study addressed voids in the publications by comparing dissimilarities in one-by-one offender characteristics (i.e., age, gender, education, and position in the organization) and organizational casualty characteristics (i.e., dimensions, type, existing command means, and revenue) for three types of occupational fraud: asset misappropriation, corruption, and fraudulent statements. The investigation disclosed that persons who pledged fraudulent declarations conformed to the literature's “high status” likeness, while those engaged in asset misappropriation or corruption more nearly resembled D. Weisburd, S. Wheeler, E. Waring, and N. Bode's (2001) “middle-class” offenders. Moreover, organizations victimized by corruption were alike to the literature's depiction of the large, profit-making business setting for white-collar misdeed, while the other two types of occupational fraud appeared in distinctly distinct settings. Implications for future research and fraud prevention are provided.

Contents

ABSTRACT4

CHAPTER 01: INTRODUCTION6

Research objectives6

Backgrounds of the Research6

Theoretical Framework7

The case for fraud research in organizations8

CHAPTER 02: REVIEW OF THE LITERATURE10

Individual Characteristics10

Age10

Gender11

Education12

Position13

Organisational Characteristics14

Type of organization14

Size of organization15

Revenue15

Internal controls16

CHAPTER 03: METHODOLOGY25

Data and methods25

Sample25

Procedures26

Description of Variables27

Individual characteristics28

Organisational Characteristics28

CHAPTER 04: RESULTS33

Individual characteristics33

Organizational period characteristics36

Discussion39

CHAPTER 05: CONCLUSION AND RECOMMENDATIONS44

REFERENCES46

APPENDICES53

Appendix A. Correlation matrix of individual and organizational characteristics53

 

CHAPTER 01: INTRODUCTION

Research objectives

 The aim of this research was twofold: (1) to analyze dissimilarities in one-by-one offender characteristics; and (2) organisational casualty characteristics for situations of asset misappropriation, corruption, and fraudulent statements. These exploratory assessments disclosed the span to which preceding portrayals of offenders and organizations were echoed in a experiment of occupational fraud cases. Comparing real-world observations to existing white-collar misdeed conceptualizations very resolute if the theoretical notions needed farther refinement.

Backgrounds of the Research

For over a half-century, offenses in the workplace were of interest to criminologists. The contributions of Sutherland (1949) smashed new theoretical ground, but furthermore conceived conceptual ambiguity over the befitting unit of investigation for white-collar misdeed research: the one-by-one or the organization? Although Sutherland's (1949, p. 2) own, well-known definition emphasized the characteristics of persons (e.g., high rank, respectability) as key constituents in white-collar misdeed, his study really concentrated on sanctions levied contrary to the seventy biggest U.S. corporations. Research undertook after Sutherland's seminal work evolved under two distinct traditions: corporate misdeed, pledged with the support of the organization, and occupational ...