You are being asked to participate in a research study concerning the Fraud Triangle. Scientists conduct research to answer important questions that might help change or improve the way we do things in the future. This document will give you information about the study to help you decide whether you want to participate. Please read this form, and ask any questions you have, before agreeing to be in the study. The study is being conducted by Kristina Harrison, PhD, and Alan Czyzewski, PhD, both of Indiana State University. Please direct all questions to alan.czyzewski@.... All research is voluntary. We will do everything possible to maintain your anonymity. You can choose not to take part in this study. If you decide to participate, you can change your mind later and leave the study at any time. You will not be penalized or lose any benefits if you decide not to participate or choose to leave the study later.
The entire survey will take approximately 15 minutes or less to complete. Your responses are anonymous. We will protect the information and make every effort to keep it confidential .. Before agreeing to participate, please consider the risks and potential benefits of taking part in this study. There is a risk someone outside the study team could get access to your research information from this study. More information about how we will protect your information to reduce this risk is below. We think you may have personal benefits from taking part in this study and we hope to learn things that will help researchers in the future. We will protect your information and make every effort to keep your personal information confidential, No information which could identify you will be shared in publications about this study. Your information may be shared outside the research study if required by law. We also may need to share your research records with other groups for quality assurance or data analysis.
The Fraud Triangle was developed by Donald R. Cressey a famous criminologist. It is a popular model to help explain why people commit fraud. It consists of three factors, opportunity, pressure and rationalization. The purpose of this study is to clarify aspects of how individuals rationalize, see an opportunity, or feel pressure to engage in fraudulent activities.
Opportunity is when circumstances are such that fraud is easy to commit. Such as cash is left unattended, or one person is in charge of an asset and the record keeping for that asset.
Pressure is stress or urgency which lead a person to commit fraud, something they normally would not do. Sick relatives that requires expensive medical care or children in college.
Rationalization is when people are able to justifying committing fraud. I deserve it, others do it, or it is for a good cause are some common examples of rationalization.
.
Following are 8 cases with varying levels of these three factors. You will be asked to determine how likely it is that Taylor will commit fraud in that particular combination of factors.
1 extremely unlikely
2 unlikely
3 slightly unlikely
4 Either
5 slightly likely
6 likely
7 extremely likely
Please click on the link to began the survey.
https://indstate.qualtrics.com/jfe/form/SV_bIyahQV3O1ghsjk
------------------------------
Alan Czyzewski CMA, CFM, CPA
Academic
Avon IN
United States
------------------------------