Keywords
power
opportunity
rationalization
moral
ethics
integrity
How to Cite
Abstract
Experts have determined that to commit fraud must exist the power, the opportunity, and the rationalization (D. Cressey, 1961). These three important points are known as the fraud triangle. The main purpose of this research was to detect and identify whether there is relationship between management levels and dimensions of the fraud. For this research, a questionnaire was answered by managers working in the mortgage banking area of San Juan, Puerto Rico. A nonparametric test of Kendall Tau was used to correlate the variables of the investigation. In evaluating the correlation there is sufficient evidence to reject the null hypothesis which states that the characteristics of fraud associated with the dimension of the rationalization are determined by the management level in an organization. In the same way, it was found that the characteristics of fraud associated with the size of the opportunity, are determined by the management level in an organization. With this statistical reasoning we presented relationships between the three dimensions of the fraud: power vs. opportunity, power vs. rationalization, and opportunity vs. rationalization. Only in this last relationship, there is an evidence to reject the null hypothesis which states that the characteristics of fraud associated with the angle of opportunity, are not related to the rationalization of the individual who intends or commits fraud.By submitting a contribution to consideration of the Editorial Board of Fórum Empresarial, the authors attest that it is an original, unpublished work, which has not been nor will be simultaneously submitted to another journal for consideration and publication; that they are responsible for the work carried out and the content of the article; and they have the corresponding copyrights.
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