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Predicting Fraudulent Behavior: An Examination Of Characteristics Commonly Exhibited By Fraudulent Dod Contractors, Dwayne P. Sellers
Predicting Fraudulent Behavior: An Examination Of Characteristics Commonly Exhibited By Fraudulent Dod Contractors, Dwayne P. Sellers
Theses and Dissertations
This study examines the relationship between company size, slack, return on investment, and the frequency of fraudulent behavior. A model is proposed in which an increase in company size and a decrease in company slack and return on investment would increase the frequency of fraudulent behavior. A test of the model showed strong support between a relationship between company size and incidents of fraudulent behavior. Additionally, the results suggest that levels of slack may contribute to the frequency of fraud. Further tests provide no support for the relationship between the decrease in return on investment and the increase in the …