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Predicting Fraudulent Behavior: An Examination of Characteristics Commonly Exhibited by Fraudulent DoD Contractors - Softcover

Sellers, Dwayne P

 
9781288327782: Predicting Fraudulent Behavior: An Examination of Characteristics Commonly Exhibited by Fraudulent DoD Contractors
Softcover
ISBN 10: 1288327781 ISBN 13: 9781288327782
Publisher: BiblioBazaar, LLC, 2012

Synopsis

This study examines the relationship among 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 both company slack and return on investment would increase the frequency of fraudulent behavior. A test of the model showed strong support of 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 frequency of fraudulent behavior. Overall, the results suggest that large companies with lower levels of slack are more likely to engage in fraudulent behavior. Several explanations for this pattern are explored in the study.

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Publisher
BiblioBazaar, LLC
Publication date
2012
Language
English
ISBN 10 
1288327781
ISBN 13 
9781288327782
Binding
Paperback
Number of pages
48