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Factors and Motivation of Fraud in the Corporate Sector: A Literature Review

Journal of Commerce and Accounting Research

Volume 8 Issue 3

Published: 2019
Author(s) Name: Shivam Kakati, Chandana Goswami | Author(s) Affiliation: Research Scholar, Department of Business Administration, Tezpur University, Assam, India.
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Abstract

Purpose: In the wake of big corporates houses failing to evade corporate frauds, a study was needed to identify primary factors leading to fraud. The main purpose of this paper is to identify the major factors and motivations for fraud in the corporate sector. Design/Methodology/Approach: There is a big pool of literature regarding the motivation of fraud. This paper aims to consolidate and conduct a literature review to identify the most prominent motivation factors resulting into fraud in the corporate sector. The data for the study was collected from secondary sources such as books, journals, reports etc. Findings: The study formulated a new fraud motivation model, where the integrity of the manager or the individual is given more importance than other factors. The study also identified various individual and business pressures that could motivate the managers or individuals that could lead to irrational behavior and fraud. The study identifies integrity as the most important factor for that motivates an individual to commit fraud. Research Limitation/Implications: The study is based on secondary source of data. The model prepared is yet to be applied. Originality/Value: A new fraud motivation model based on integrity, pressure, opportunity, capability and rationalization was structured.

Keywords: Fraud Motivation, Fraud Models, Integrity

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