Books and Book Chapters by University of Dayton Faculty
The Human Factor
Download Full Text
Fraud is a human endeavor, involving deception, purposeful intent, intensity of desire, risk of apprehension, violation of trust, rationalization, and so on. So it is important to understand the psychological factors that might influence the behavior of fraud perpetrators. Many business professionals, especially those in the finance arena, tend to discount behavioral explanations. But as the incidence of fraud continues to grow, placing the spotlight on behavioral factors may be an important approach to not only fraud detection, but to deterrence as well. Among the catastrophic risks afflicting organizations of all sizes is the risk of financial fraud. Fraud tends to be frequently a hidden risk, particularly because its perpetrators take extreme care to conceal their activities; hence, it also remains an unmanaged risk in organizations.
The Anti‐Corruption Handbook: How to Protect Your Business in the Global Marketplace
John Wiley & Sons
Accounting | Business
Ramamoorti, Sridhar and Olsen, William P., "The Human Factor" (2010). Books and Book Chapters by University of Dayton Faculty. 31.