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I conducted research on the three tenants of the Fraud Triangle and the theories that were built from it, allowing me to identify the common reasons why people violate ethical standards and commit fraud. Having evaluated different theories for understanding fraudulent motivations and rationalizations, witnessing current practices in the field

I conducted research on the three tenants of the Fraud Triangle and the theories that were built from it, allowing me to identify the common reasons why people violate ethical standards and commit fraud. Having evaluated different theories for understanding fraudulent motivations and rationalizations, witnessing current practices in the field of forensic accounting, and analyzing input from peers, I have been able to identify the behind-the-scenes rationales of why people commit financial fraud. My research proves the importance of teaching individuals behavioral ethics to prevent themselves from entering situations that could lead them to commit fraud. This is an ongoing education that needs to be taught as technology changes and fraud techniques improve. Employees need to be constantly reminded of these key issues. Unfortunately, if individuals never learn to prevent themselves from acting on unknown biases, they could instead be learning the serious legal and financial consequences of their ignorance in behavioral ethics.
ContributorsFavata, Ashley (Author) / Dawson, Gregory (Thesis director) / Geiger, Karen (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Department of Information Systems (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor)
Created2022-05
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The National Basketball Association is one of the most popular and most profitable sports leagues in the entire world, and with stars like Giannis Antetokounmpo, Nikola Jokić, and Luka Dončić, it continues to expand its international reach. In the past decade this has meant that the salary cap has continued

The National Basketball Association is one of the most popular and most profitable sports leagues in the entire world, and with stars like Giannis Antetokounmpo, Nikola Jokić, and Luka Dončić, it continues to expand its international reach. In the past decade this has meant that the salary cap has continued to increase considerably. From 2013 to 2017 the salary cap increased by about $40.5 million from around $58.5 million to $99 million meaning there was an extra $1.2 billion worth of cap space to fill. All this new cap space created a perfect storm for numerous players to be overpaid. Many saw the performance of these overpaid players as a part of the contract year phenomenon where a player performs better before a new contract and then after receiving their new contract, their performance deteriorates. The purpose of this research is twofold. First, it looks at whether the contract year phenomenon has been present in the NBA since 2015. After that it looks to find what statistics are the best predictors for performance based on their positions. This was done through various statistical analysis techniques such as T-tests and piecewise regression. Box score statistics like point, rebounds, and assists as well as advanced metrics like player efficiency rating, usage percentage, and true shooting percentage were utilized in this study. The results indicated that the concept of the contract year phenomenon was present in the players sampled. However, rather than contract year only being for players who increased their performance in the previous year, it is a more general phenomenon. Also, there was major differences in the statistics that predicted performance. The biggest of these was the importance of usage percentage rather than points and that centers had the least predictors, most likely due to the evolution in the play of centers.

ContributorsUmland, Matthew (Author) / Eaton, John (Thesis director) / McIntosh, Daniel (Committee member) / Barrett, The Honors College (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor)
Created2022-05
Description

This research explores Amazons growth amidst the COVID-19 pandemic and how it impacted its innovation initiatives. It examines the strategies employed by Amazon to drive innovation, explores the challenges encountered during this period of expansion, and identifies opportunities for innovation in a post-pandemic era. Additionally, this study offers insights and

This research explores Amazons growth amidst the COVID-19 pandemic and how it impacted its innovation initiatives. It examines the strategies employed by Amazon to drive innovation, explores the challenges encountered during this period of expansion, and identifies opportunities for innovation in a post-pandemic era. Additionally, this study offers insights and recommendations for organizations navigating similar circumstances.

ContributorsGolbienko, Adam (Author) / Lee, Christopher (Thesis director) / Slimp, Joshua (Committee member) / Barrett, The Honors College (Contributor) / WPC Graduate Programs (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Department of Information Systems (Contributor)
Created2023-12