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- All Subjects: Fraud
- Creators: Cool, Grady K
- Creators: Dawson, Greg
Description
This study examined if Hofstede's cultural dimensions are able to predict the scheme used to commit fraud and the frequency of the scheme. All six of Hofstede's cultural dimensions were applied to 9 different countries across the world. These countries were selected based on the number of fraud cases that were reported in the 2016 Report to the Nations published by the Association for Certified Fraud Examiners. The theory was that Hofstede's Cultural dimensions would be able to predict the scheme that would be used to commit fraud. The results however do not support this hypothesis. There were some significant relationships between some of the schemes and Hofstede's cultural dimensions. However there were some of the schemes that had no significant relationships which could be due to the limitations of this study.
ContributorsGutierrez, Diana (Author) / Dawson, Greg (Thesis director) / Samuelson, Melissa (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
Have new fraud and earnings manipulation detecting tools improved confidence in capital markets? To answer this question, I will provide a survey of tools currently used to detect fraud and earnings manipulation, discuss the effects of fraud and earnings manipulation, and look at changes in historical records of consumer confidence and investment returns as a test to our question.
ContributorsCool, Grady K (Author) / Byrne, Jared (Thesis director) / Annis, Rachel (Committee member) / Department of Finance (Contributor) / Department of Economics (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05