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Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings May 2022

Theranos: Case Study And Examination Of The Fraud Triangle, Abbey Jennings

Finance Undergraduate Honors Theses

Fraud is a serious issue which carries significant implications. Fraud committed by top level managers is particularly grievous, as it ripples through a firm, harming the company’s shareholders, employees, and credibility, while posing a threat to individuals and society (Zahra, et al.). A common framework in auditing, the fraud triangle, outlines three factors that if present, increase the risk or enable fraud to occur. The three factors are incentive, opportunity, and rationalization to commit fraud (Barlow).

In 2018, the Securities and Exchange Commission (SEC) charged Elizabeth Holmes, founder and CEO of a supposedly groundbreaking health tech company, Theranos, with what …


The Effect Of Organizational Tenure, Bargaining Unit Status, And Union Membership On Local Government Employee Public Service Motivation, Ty Ryburn Dec 2019

The Effect Of Organizational Tenure, Bargaining Unit Status, And Union Membership On Local Government Employee Public Service Motivation, Ty Ryburn

Graduate Theses and Dissertations

Two of the largest challenges public organizations face in motivating their workforces are the aging workforce and the strong union influence (Lavigna, 2014). On June 27, 2018, the United States Supreme Court ruled in Janus vs. AFSCME to abolish agency fees, and gave public service employees in bargaining units the right to choose whether they want to pay union dues or pay no fees at all.

In examining the unique motivational factors of employees in the public sector, Perry and Wise (1990) developed a theory called Public Service Motivation (PSM). Later, Perry (1996) developed a survey instrument which despite criticism, …