Examining Motivational Factors That Influence the Likelihood of Fraud

Abstract

In partial fulfillment of my undergraduate Honors College requirements, I have conducted the research study described in this paper investigating the motivational factors that influence the likelihood of fraud. In recent past, corporate America has seen some of the largest fraud scandals in history. This research study examined motivational factors, used as independent variables, money, ideology, and coercion to see how participants responded to hypothetical scenarios in which they had to make a decision on revenue recognition. By distributing online surveys, I collected data supporting the idea that ideology potentially is a stronger motivational than money or coercion. By analyzing and running tests through SAS Analytical Software, the data directionally supported my hypotheses. After conducting further analysis, interesting facts show that those employees who have been working for six months or more are more likely to fraudulently recognize more revenue than those who have been working less than six months. This information could lead to serious insights on how companies and auditors should address different scenarios.