You are here

THE INFLUENCE OF KINSHIP AND RACE/ETHNICITY ON THEFT AND FRAUD REPORTING INTENTIONS IN FAMILY FIRMS

Download pdf | Full Screen View

Date Issued:
2024
Abstract/Description:
Theft and fraud within family firms can have a significant impact on local, national, and international economies, given that most businesses operating throughout the world are family firms. According to familybusiness.com, 62% of the US workforce is employed by family businesses. Yet, we do not know much about how family firms respond to theft and fraud committed within their firms or the factors that influence their responses. The goal of this dissertation is to better understand a family firm owner’s decision to report theft and fraud committed by family and non-family employees, and whether kinship strength and race/ethnicity have any discernable effects on these reporting intentions. To achieve that goal, this study integrates insights from family firm, sociology, and psychology literatures. It presents a conceptual model and three sets of hypotheses that were tested in this empirical study. The results extend previous literature by providing support that kinship not only influences family employee theft intentions, but family owner reporting intentions as well. In addition, egalitarianism, or race avoidance, was shown to interact with kinship to influence owner reporting intentions.
Title: THE INFLUENCE OF KINSHIP AND RACE/ETHNICITY ON THEFT AND FRAUD REPORTING INTENTIONS IN FAMILY FIRMS.
22 views
14 downloads
Name(s): Howard, Ellison, author
Kidwell, Roland , Thesis advisor
Florida Atlantic University, Degree grantor
Department of Management Programs
College of Business
Type of Resource: text
Genre: Electronic Thesis Or Dissertation
Date Created: 2024
Date Issued: 2024
Publisher: Florida Atlantic University
Place of Publication: Boca Raton, Fla.
Physical Form: application/pdf
Extent: 169 p.
Language(s): English
Abstract/Description: Theft and fraud within family firms can have a significant impact on local, national, and international economies, given that most businesses operating throughout the world are family firms. According to familybusiness.com, 62% of the US workforce is employed by family businesses. Yet, we do not know much about how family firms respond to theft and fraud committed within their firms or the factors that influence their responses. The goal of this dissertation is to better understand a family firm owner’s decision to report theft and fraud committed by family and non-family employees, and whether kinship strength and race/ethnicity have any discernable effects on these reporting intentions. To achieve that goal, this study integrates insights from family firm, sociology, and psychology literatures. It presents a conceptual model and three sets of hypotheses that were tested in this empirical study. The results extend previous literature by providing support that kinship not only influences family employee theft intentions, but family owner reporting intentions as well. In addition, egalitarianism, or race avoidance, was shown to interact with kinship to influence owner reporting intentions.
Identifier: FA00014394 (IID)
Degree granted: Dissertation (PhD)--Florida Atlantic University, 2024.
Collection: FAU Electronic Theses and Dissertations Collection
Note(s): Includes bibliography.
Subject(s): Family-owned business enterprises
Fraud
Theft
Kinship
Persistent Link to This Record: http://purl.flvc.org/fau/fd/FA00014394
Use and Reproduction: Copyright © is held by the author with permission granted to Florida Atlantic University to digitize, archive and distribute this item for non-profit research and educational purposes. Any reuse of this item in excess of fair use or other copyright exemptions requires permission of the copyright holder.
Use and Reproduction: http://rightsstatements.org/vocab/InC/1.0/
Host Institution: FAU