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Dissertation/Thesis Abstract

A Qualitative Case Study of Chief Financial Officer (CFO) Fraud Motivations within Common and Uncommon Demographic Groups
by Heneke, Erich, D.B.A., Capella University, 2020, 154; 27828823
Abstract (Summary)

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.

Indexing (document details)
Advisor: Valentine, Randall
Commitee: Machnic, John, Wood, Vanessa
School: Capella University
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
Publication Number: 27828823
ISBN: 9781658491914
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