2021
DOI: 10.1177/26338076211065180
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Gender, fraud opportunity, and rationalisation

Abstract: Framed by opportunity and gender theories, this study examines whether men and women who occupy similar organisational positions differ in the types of fraud committed and their rationalisations. Based on 261 published legal cases of convicted fraudsters in New Zealand, our results show that fraudster's position and rationalisation are important fraud predictors. Our multinomial regression results show that there is a significant difference in the fraud committed in a similar position. There is a relationship … Show more

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