Existing academic studies have historically examined various elements of occupational fraud, particularly the fraud triangle (pressure, opportunity, and rationalization). Studies have additionally considered which demographics are most prevalent in those who commit fraud, in particular the chief financial officer (CFO). This study combines the fraud triangle, specifically the intersection of pressure and rationalization, or motivation, with the demographics of CFOs in answering the research question: for CFOs indicted of corporate fraud, what differences are seen in fraud motivations for CFOs with common fraud demographics (male, younger, lesser-educated) versus lesser common demographics (female, older, more highly educated, or any other combination)? The research methodology used for this study was qualitative case study in the use of secondary public data. This data was extracted from news media and court case files in arriving at CFO fraud motivation. CFOs, indicted by the Securities and Exchange (SEC) and/or Department of Justice (DOJ) were reviewed for this study’s population. CFOs that progressed into mature stages of the indictment were included as a sample candidate and cases where fraud motivation detail was available were selected for the 11-person study. Data from the study was coded into broad categories of findings and eventually into research themes. The themes associated with CFO fraud motivations were determined to be financial motivation, internal pressure, and external pressure. Research findings determined that all three fraud motivation themes were consistently present across common and uncommon demographic groups. These findings suggest there are not noticeable differences in fraud motivations across a CFO based purely on their demographic makeup.
|Commitee:||Machnic, John, Wood, Vanessa|
|Department:||School of Business and Technology|
|School Location:||United States -- Minnesota|
|Source:||DAI-A 81/9(E), Dissertation Abstracts International|
|Subjects:||Accounting, Business administration|
|Keywords:||Chief financial officers, Fraud, Fraud triangle|
Copyright in each Dissertation and Thesis is retained by the author. All Rights Reserved
The supplemental file or files you are about to download were provided to ProQuest by the author as part of a
dissertation or thesis. The supplemental files are provided "AS IS" without warranty. ProQuest is not responsible for the
content, format or impact on the supplemental file(s) on our system. in some cases, the file type may be unknown or
may be a .exe file. We recommend caution as you open such files.
Copyright of the original materials contained in the supplemental file is retained by the author and your access to the
supplemental files is subject to the ProQuest Terms and Conditions of use.
Depending on the size of the file(s) you are downloading, the system may take some time to download them. Please be