Collusive Fraud: Leader, Incident, and Organizational Characteristics

2017 ◽  
Vol 2 (1) ◽  
pp. A49-A70
Author(s):  
Carol C. Bishop ◽  
Dana R. Hermanson ◽  
Richard A Riley

ABSTRACT Many parties have pointed to the difficulty of preventing collusive fraud, as well as the large losses caused by collusion. However, relatively little is known about how collusive fraud differs from solo-offender fraud. To begin to fill this gap in the literature, this exploratory study examines differences between collusive fraud and solo-offender fraud, focusing on characteristics of the leader (perpetrator), incident, and organization. We use survey data collected by the Association of Certified Fraud Examiners (ACFE) on worldwide fraud cases from 2002 to 2013. The results highlight a number of unique dimensions of collusive fraud, including that collusive fraud leaders are more likely to be younger males with close ties to customers or vendors and a wheeler-dealer attitude. We discuss future research directions and implications for practice.

1997 ◽  
Vol 21 (2) ◽  
pp. 37-54 ◽  
Author(s):  
Candida G. Brush ◽  
Radha Chaganti

Cooperative strategies are of growing interest in entrepreneurship. Current research focuses on high-tech companies, but less is known about cooperative activities in non-high-tech businesses. Differences in distinct competencies based on technology suggest that lessons from high-tech companies may not fully apply to non-high-tech companies. This research explores the nature, extent, and approaches to cooperative strategies in non-high-tech new ventures, utilizing quantitative and qualitative methods. Survey data is analyzed to assess usage and characteristics of cooperative strategies. Results show that few companies used cooperative strategies and these were not central to core operations. Field interviews comparing three non-high-tech and three high-tech new ventures examine motives and approaches to cooperative strategies. For all six cases, resource constraints motivated usage of cooperative strategies and all had cooperative arrangements with competitors. However, goals and approaches to cooperative strategies differed between non-high-tech and high-tech businesses. Findings suggest future research directions.


2020 ◽  
Vol 1 (2) ◽  
pp. 92-102
Author(s):  
Arun Kumar Sharma ◽  
Birendra KC ◽  
Araceli Hernandez Calderon

The safety and security of a destination is an essential factor that helps travelers decide whether to visit or not. In Nepal, Thamel is the main destination for tourists due to the availability of multiple facilities and services. In fact, most of the tourists who use airspace to travel to Nepal, start and conclude their journey in Thamel. Therefore, the safety and security of Thamel is an important factor that influences the fate of the Nepalese tourism industry. However, there is a lack of research to understand the safety and security situation of Thamel. The purpose of this exploratory study is to assess the overall security situation and challenges in Thamel. Descriptive statistics are used to present the findings. Findings suggest that Thamel as a tourism destination has many areas for improvement to provide better tourist experiences. Since Thamel is a starting and concluding point of attraction for tourists, we offer important managerial implications and future research directions.


2021 ◽  
Author(s):  
Colin Vize ◽  
Whitney R. Ringwald ◽  
Elizabeth A. Edershile ◽  
Aidan G.C. Wright

Interpersonal Antagonism is one of the major domains of maladaptive personality. Structural-based investigations of Antagonism have generally been consistent in highlighting the more specific antagonistic traits (e.g., manipulativeness, callousness) that underlie the broader domain. However, less work has attempted to merge structural and functional accounts of Antagonism to assess how specific antagonistic traits manifest in daily life. This exploratory study examined how Antagonism and its specific features relate to outcomes assessed using ecological momentary assessment (EMA) methods. Across four independent EMA samples (N range=297-396; total N = 1,365; observations per outcome=5,419-17,735), we investigated how antagonistic traits related to theoretically relevant, EMA-based outcomes (e.g., affect, empathy, coldness-warmth in interpersonal interactions). Results showed robust findings across samples and operationalizations of Antagonism (e.g., Antagonism’s relation with negative affect), along with more mixed results (e.g., Antagonism’s relation with different measures of empathy). We discuss future research directions for structural and functional accounts of Antagonism.


2015 ◽  
Vol 8 (4) ◽  
pp. 411-430
Author(s):  
Wonseok (Eric) Jang ◽  
Yong Jae Ko ◽  
Hee Youn Kim ◽  
Seung Hoon Jeong

The purpose of the current exploratory study was twofold: First, to outline current trends in athlete endorsement in the golf industry, and second, to discuss specific patterns of athlete endorsement in practice by considering an athlete’s world ranking and product type (low vs. high involvement and informational vs. transformational products). The results indicate that firms in 23 different types of industries are currently using professional golfers as athlete endorsers to position their products in their target markets. Specifically, the results of correspondence analysis indicate that highly ranked golfers tend to endorse high-involved, expensive, and informational products, while both highly ranked and lowly ranked golfers are similarly used as endorsers for low-involved, inexpensive, and transformational products. Implication, limitations, and future research directions are discussed.


2021 ◽  
pp. 216770262110135
Author(s):  
Colin E. Vize ◽  
Whitney R. Ringwald ◽  
Elizabeth A. Edershile ◽  
Aidan G. C. Wright

Interpersonal antagonism is one of the major domains of maladaptive personality. Structure-based investigations of antagonism have generally been consistent in highlighting the more specific antagonistic traits (e.g., manipulativeness, callousness) that underlie the broader domain. However, less work has attempted to merge structural and functional accounts of antagonism to assess how specific antagonistic traits manifest in daily life. This exploratory study examined how antagonism and its specific features relate to outcomes assessed using ecological momentary assessment (EMA) methods. Across four independent EMA samples ( N range = 297–396; total N = 1,365; observations per outcome = 5,419–17,735), we investigated how antagonistic traits related to theoretically relevant, EMA-based outcomes (e.g., affect, empathy, coldness-warmth in interpersonal interactions). Results showed robust findings across samples and operationalizations of antagonism (e.g., antagonism’s relation with negative affect), along with more mixed results (e.g., antagonism’s RELATION with different measures of empathy). We discuss future research directions for structural and functional accounts of antagonism.


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