Analysis of Capabilities Attributed to the Fraud Diamond
In the thesis “Analysis of Capabilities Attributed to the Fraud Diamond” research was conducted on fraud and what it takes for a person to commit fraud. The focus of this study was on one aspect of the person committing fraud, the capabilities aspect. This aspect is rather new in the accounting worl...
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| Format: | Others |
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Digital Commons @ East Tennessee State University
2014
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| Online Access: | https://dc.etsu.edu/honors/213 https://dc.etsu.edu/cgi/viewcontent.cgi?article=1211&context=honors |
| Summary: | In the thesis “Analysis of Capabilities Attributed to the Fraud Diamond” research was conducted on fraud and what it takes for a person to commit fraud. The focus of this study was on one aspect of the person committing fraud, the capabilities aspect. This aspect is rather new in the accounting world, being first introduced in 2004. There was an analysis conducted on the six attributes of capabilities.
The six attributes went through statistical testing. This testing was to determine whether there are significant differences between the attributes. Based on the results of the testing, recommendations were given. These recommendations were directed towards companies and managers of the companies based on the attributes. |
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