Date of Award
Spring 2026
Document Type
Dissertation
Degree Name
Doctor of Philosophy (PhD)
Department
Organizational Leadership
First Advisor
Dr. Debra J. Dean
Second Advisor
Dr. Joshua Henson
Third Advisor
Dr. Candace F. Fast
Abstract
This study examined the drivers of employee fraud behavior. The theory of planned behavior served as the foundation for understanding how moral potency related to employee fraud motive. A sample of 102 auditors and audit-related professionals completed a survey on fraudsters’ behavioral traits. Using quantitative, nonexperimental methods, this study employed correlational and predictive statistical tests to examine the relationship between moral potency and employee fraud motive. Results showed no significant relationship between moral potency and employee fraud motive. The study filled a gap by applying quantitative methods, specifically the employee fraud motive scale, to understand employee fraud behavior in a population outside of China. It also filled a gap by providing additional reliability statistics on scale data. Lastly, the study contributed to the literature by offering another perspective on fraud, specifically by addressing the underlying drivers of fraud intent.
Recommended Citation
Kopalchick III, J. (2026). THE EFFECT OF MORAL POTENCY ON EMPLOYEE FRAUD MOTIVE IN ORGANIZATIONS. [Doctoral dissertation, Southeastern University]. FireScholars. https://firescholars.seu.edu/org-lead/68