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Human Disposition and the Fraud Cycle

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  • Vasant Raval

    (Department of Accounting, College of Business Administration, Creighton University, Omaha, NE, USA)

Abstract

Using primarily Eastern metaphysical concepts as a guide, this study presents a theory for an interpretation of the role of human disposition in fraudulent financial reporting. The theory proposed has two major components, the TRS (Tamsik-Rajsik-Sattvik) framework and the LAG (Lust-Anger-Greed) cycle. The TRS framework includes the constituent elements of a person and the resulting dominant behavioral tendencies of the person. The LAG cycle suggests how these tendencies operate in an act of fraud. The theory is thus potentially useful in the explanation of fraud as a human act. Moreover, in a predictive manner, it also has the potential to differentiate actors (of fraud) from non-actors. The study provides a series of propositions for future research.

Suggested Citation

  • Vasant Raval, 2013. "Human Disposition and the Fraud Cycle," International Journal of Applied Behavioral Economics (IJABE), IGI Global, vol. 2(1), pages 1-16, January.
    • Handle: RePEc:igg:jabe00:v:2:y:2013:i:1:p:1-16
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    File URL: http://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/ijabe.2013010101
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    Cited by:

    1. Vasant Raval, 2018. "A Disposition-Based Fraud Model: Theoretical Integration and Research Agenda," Journal of Business Ethics, Springer, vol. 150(3), pages 741-763, July.

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