Tone at the Top and Occupational Fraud |
Informed Consent for Participation in a Research Study
Title of Study: Tone at the Top and Occupational Fraud: A Latent Class Analysis of Individual Fraud Risk Factors and Organizational Ethical Leadership in the United States
Principal Investigator: Maria Cseh, Ph.D, email: cseh @ gwu.edu; tel. (202) 994-8649
Co-investigator: Leslie C. Kirsch, CFE, CISA, CIDA; email: lesliekirsch @ gwu.edu; tel. (301) 257-1603
Introduction
You are invited to take part in a research study conducted by Leslie C. Kirsch, doctoral candidate, under the direction of Dr. Maria Cseh of the Department of Human and Organizational Learning in the Graduate School of Education and Human Development (GSEHD) at the George Washington University (GWU). The purpose of this study is to explore the relationship between organizational ethical leadership and occupational fraud. Taking part in this study is entirely voluntary. If you choose to participate, you may choose to withdraw from the study at any time.
The Study
If you choose to take part in this study, you will be asked to take an online survey asking about your personal experiences of fraud risk and organizational ethical leadership. If you agree to participate, you may end your participation by leaving the survey at any time.
Principal Investigator: Maria Cseh, Ph.D, email: cseh @ gwu.edu; tel. (202) 994-8649
Co-investigator: Leslie C. Kirsch, CFE, CISA, CIDA; email: lesliekirsch @ gwu.edu; tel. (301) 257-1603
Introduction
You are invited to take part in a research study conducted by Leslie C. Kirsch, doctoral candidate, under the direction of Dr. Maria Cseh of the Department of Human and Organizational Learning in the Graduate School of Education and Human Development (GSEHD) at the George Washington University (GWU). The purpose of this study is to explore the relationship between organizational ethical leadership and occupational fraud. Taking part in this study is entirely voluntary. If you choose to participate, you may choose to withdraw from the study at any time.
The Study
If you choose to take part in this study, you will be asked to take an online survey asking about your personal experiences of fraud risk and organizational ethical leadership. If you agree to participate, you may end your participation by leaving the survey at any time.
Risks and Confidentiality
This survey is anonymous. You will not be exposed to any risks that exceed what you encounter in the daily conduct of your work. The following steps will be taken to preserve your anonymity:
This survey is anonymous. You will not be exposed to any risks that exceed what you encounter in the daily conduct of your work. The following steps will be taken to preserve your anonymity:
- You will never be asked to provide your real name, your employer, your email address, your IP address, or other distinguishable or traceable personally identifying information, as the term is defined by the National Institute of Standards and Technology (NIST).
- All data collected in this study will only be presented in aggregate form.
- All data collected in this study will be maintained using cybersecurity best practices that include encryption while in-transit and at-rest, cloud storage only when protected by dual-factor authentication, and principles of least privilege.
Benefits to Taking Part
Although the findings of this study will not benefit you directly, the benefits of the knowledge gained are expected to help reduce occupational fraud in organizations. Currently, practice interventions intended to prevent employee fraud tend to be based on studies of convicted perpetrators, whereas this study is focused on individuals who have not committed fraud. Anti-fraud practitioners, including accountants, will be informed by this study which will lead to alternative interventions and increase the effectiveness of current interventions for fraud prevention.
Costs and Compensation
There are no costs to you for participating in the study. You will not receive compensation for participating.
Problems or Questions
Questions specific to this study should be addressed to the Principal Investigator, Dr. Maria Cseh, at cseh @ gwu.edu or 202-994-8649. GWU’s Office of Human Research (202-994-2715) can provide further information about your rights as a research participant. To ensure confidentiality, your signature is not required. If you desire documentation that links you to this research activity, please contact Dr. Maria Cseh (cseh@gwu.edu or 202-994-8649) to receive a copy of this consent form. Your willingness to participate in this research study is implied if you proceed to the following page.