Semester

Spring

Date of Graduation

2025

Document Type

Dissertation

Degree Type

DBA

College

Chambers College of Business and Economics

Department

Accounting

Committee Chair

Richard A. Riley

Committee Co-Chair

D. Kip Holderness

Committee Member

Daniel Bonneau

Committee Member

Jack Dorminey

Abstract

Fraud research posits risk factors may be utilized to identify individuals who are predisposed to perpetrate fraud (ACFE 2024). I find perpetrators who exhibit the following risk factors result in statistically higher fraud losses: living beyond their means, excessive pressure to perform within the organization, having excessive control issues regarding their job, are reluctant to take vacations, have a “wheeler-dealer” attitude, or addiction problems. I further find perpetrators who exhibit risk factors which are likely to be observed in a work setting are more likely to result in higher fraud losses. However, perpetrators who exhibit risk factors which are more personal/nonwork are more likely to result in lower fraud losses. This research provides insights to inform the development and refinement of anti-fraud practices and policies to identify risk factors before the fraud is conducted or earlier during fraud perpetration in comparison to conventional data sources.

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