Honors Theses and Capstones
Date of Award
Spring 2023
Project Type
Senior Honors Thesis
College or School
PAUL
Department
Paul Honors
Program or Major
Accounting
Degree Name
Bachelor of Science
First Advisor
Yunshil Cha
Abstract
This article studies the effect of two parts of deterrence theory: sanction certainty and sanction swiftness, on their ability to prevent and deter embezzlement within companies. I will use an experiment, a research instrument, survey questions, and SPSS and ANOVA software to determine if sanction certainty and sanction swiftness have significant effects on how a fictional company is perceived by participants. Participants will be given a scenario that has a combination of a slow or swift punishment and a high or low detection rate. In the experiment, deterrence theory’s effect will be measured by dependent variables such as organizational attractiveness, intention to quit, management’s response, the work environment, and the likelihood of future fraud. I will also give background information on different fraud types and their differences, types of internal controls, the fraud triangle, and the dark triad.
Recommended Citation
Garrity, Adam, "How Management’s Response to Fraud Affects the Likelihood of future fraud." (2023). Honors Theses and Capstones. 732.
https://scholars.unh.edu/honors/732