Examining Motivational Factors that Influence the Likelihood of Fraud

• In Event: Earnings Quality and Fraud

Abstract

In partial fulfilment of my undergraduate Honors College requirements, I have conducted the research study described in this paper investigating the motivational factors that influence the likelihood of fraud. In recent past, corporate America has seen some of the largest fraud scandals in history. This research study examined motivational factors, used as independent variables, money, ideology, and coercion to see how participants responded to hypothetical scenarios in which they had to make a decision on revenue recognition. By distributing online surveys, I collected preliminary data supporting the idea that ideology potentially is a stronger motivational than money or coercion. By analyzing and running tests through SAS Analytical Software, the data directionally supported my hypotheses. Additional data will be collected in the coming months to provide further support for my hypotheses.

Authors

• Samuel Roebuck, East Carolina University

• Linda Quick, East Carolina University