Semester
Summer
Date of Graduation
2021
Document Type
Dissertation
Degree Type
PhD
College
Chambers College of Business and Economics
Department
Accounting
Committee Chair
D. Kip Holderness
Committee Member
Richard Dull
Committee Member
A. Scott Fleming
Committee Member
Lisa Dilks
Abstract
This dissertation is comprised of three studies that examine the implications of fraud detection decisions. The first study examines whether auditors’ mindfulness practices influence their ability to accurately detect fraud risk factors. The second study evaluates whether organization type influences whether and how perpetrators are punished. The third study evaluates whether management’s decision to increase controls when fraud occurs has unintended negative consequences for other employees. Together, these studies contribute to accounting literature related to fraud detection.
Recommended Citation
Rice, Marie, "Implications of Fraud Detection Decisions" (2021). Graduate Theses, Dissertations, and Problem Reports. 8314.
https://researchrepository.wvu.edu/etd/8314