Honors Theses and Capstones

Date of Award

Spring 2023

Project Type

Senior Honors Thesis

College or School



Paul Honors

Program or Major


Degree Name

Bachelor of Science

First Advisor

Yunshil Cha


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.

Included in

Accounting Commons