Exploring Employees’ Computer Fraud Behaviors using the Fraud Triangle Theory

Abstract

Background: Employee computer fraud is a costly and significant problem for firms. Using the fraud triangle theory, this study explores the extent to which an employee’s perception of opportunity, rationalization, and work pressure will contribute to their likelihood of committing computer fraud (i.e., intentional, malicious, or while motivated through a self-interest gain of information systems (IS) security policy non-compliance behaviors). Method: A model is proposed and empirically validated through survey data collected from various industries from 213 computer-using employees with financial responsibilities within their organizations in the U.S. Results: This study’s findings suggest when individual employees experience high levels of work pressure, they may be more likely to commit computer fraud. Organizations can guard against this behavior by monitoring their employees’ assigned workload and performance expectations to prevent these unwanted behaviors. This study demonstrates a need for future research to investigate further the motivations employees may have besides financial greed when committing different types of computer abuse behaviors. Conclusion: This study, based upon the fraud triangle theory, empirically reveals the importance of monitoring general work pressure to guard against employees committing computer fraud behaviors. Computer fraud behaviors should be considered a distinct type of information security violation behavior.