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THE INFLUENCE OF KINSHIP AND RACE/ETHNICITY ON THEFT AND FRAUD REPORTING INTENTIONS IN FAMILY FIRMS
- 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. |
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Name(s): |
Howard, Ellison, author Kidwell, Roland , Thesis advisor Florida Atlantic University, Degree grantor Department of Management Programs College of Business |
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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 |
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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 |