Accession Number : ADA319501

Title :   Predicting Fraudulent Behavior: An Examination of Characteristics Commonly Exhibited by Fradulent DoD Contractors.

Descriptive Note : Master's thesis,

Corporate Author : AIR FORCE INST OF TECH WRIGHT-PATTERSON AFB OH

Personal Author(s) : Sellers, Dwayne P.

PDF Url : ADA319501

Report Date : SEP 1996

Pagination or Media Count : 71

Abstract : This study examines the relationship between company size, slack, return on investment, and the frequency of fraudulent behavior. A model is proposed in which an increase in company size and a decrease in company slack and return on investment would increase the frequency of fraudulent behavior. A test of the model showed strong support between a relationship between company size and incidents of fraudulent behavior. Additionally, the results suggest that levels of slack may contribute to the frequency of fraud. Further tests provide no support for the relationship between the decrease in return on investment and the increase in the frequency of fraudulent behavior. Overall, the results suggest that large companies with lower levels of slack are more likely to engage in fraudulent behavior. Several explanations for this pattern are explored in the study.

Descriptors :   *CONTRACTORS, *LAW ENFORCEMENT, *CRIMINAL INVESTIGATIONS, DEPARTMENT OF DEFENSE, MANAGEMENT PLANNING AND CONTROL, GOVERNMENT PROCUREMENT, CORPORATIONS, CONTRACT ADMINISTRATION, THESES, DEFENSE INDUSTRY, CONTRACT PROPOSALS, AUDITING.

Subject Categories : Administration and Management
      Sociology and Law

Distribution Statement : APPROVED FOR PUBLIC RELEASE