Honors Program
Honors in Business
Date of Award
5-2014
Thesis Professor(s)
Dr. Burkette
Thesis Professor Department
Accountancy
Thesis Reader(s)
Dr. Dotterweich, Daniel Armentrout
Abstract
In the thesis “Analysis of Capabilities Attributed to the Fraud Diamond” research was conducted on fraud and what it takes for a person to commit fraud. The focus of this study was on one aspect of the person committing fraud, the capabilities aspect. This aspect is rather new in the accounting world, being first introduced in 2004. There was an analysis conducted on the six attributes of capabilities.
The six attributes went through statistical testing. This testing was to determine whether there are significant differences between the attributes. Based on the results of the testing, recommendations were given. These recommendations were directed towards companies and managers of the companies based on the attributes.
Document Type
Honors Thesis - Open Access
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 License.
Recommended Citation
Shelton, Austin M., "Analysis of Capabilities Attributed to the Fraud Diamond" (2014). Undergraduate Honors Theses. Paper 213. https://dc.etsu.edu/honors/213
Copyright
Copyright by the authors.