Applying General Strain Theory to Explore Gender Differences in the Commission of Fraud

• In Event: Applying General Strain Theory, Psychological Entitlement, and Effect of Prenatal Testosterone

Abstract

Academic literature has theorized that a woman’s ethical orientation acts as a natural deterrent against involvement in white-collar criminal activities and corporate corruption (Steffensmeier, Schwartz, and Roche 2013). However, recent studies in criminology have provided evidence of females exhibiting rival crime rates with males, particularly in cases of embezzlement. (Holtfreter 2015). General Strain Theory has been identified as a prominent theoretical framework in which to examine female offending in white-collar crime. The research objective of this study is to investigate gender differences of the white-collar criminal contexts and the strain variables that trigger white-collar criminal offenses. We investigate the following research question: What are the strain variables which compromise a female’s ethical orientation and do these strain variables differ from male strain triggers? We stratify results to exploit the criminal context of embezzlement fraud by examining micro- and macro-level (Donegan and Gannon 2008) strain, specific industries, and employee demographics. We examine the research question employing a sample of 5,046 fraud cases in the U.S. reported by Certified Fraud Examiners (CFE) over a ten-year period of time from 2004 – 2014.

Authors

• Theresa Hilliard, Robert Morris University

• Presha E Neidermeyer, West Virginia University