Document Type
Thesis
First Faculty Advisor
Kwadwo Asare
Second Faculty Advisor
Xiaochuan Zheng
Publisher
Bryant University
Rights Management
CC-BY-NC-ND
Abstract
This study examines the attributes which capture the capability of a perpetrator to engage in financial reporting fraud. Fraudulent financial reporting can be devastating for a company and its employees. Capability includes such measures as the person’s position and the function in which they work. The study reveals how capability influences the occurrence of fraud, the amount of the fraud, and whether capability interacts with concealing the fraud from an audit. The results of the thesis should assist fraud professionals, investors, and regulators as well as stakeholders of corporations by examining publicly available data and highlighting characteristics that can contribute to fraud.
Included in
Business Organizations Law Commons, Corporate Finance Commons, Finance and Financial Management Commons
