THE EFFECT OF DEMOGRAPHIC CHARACTERISTICS ON EMPLOYEES' PERCEPTIONS OF FRAUD DIMENSIONS IN REMOTE WORKING ENVIRONMENTS: THE CASE OF BURSA PROVINCE

Yasemin Ertan; Elif Yücel; Samet Gezer

doi:10.35408/comuybd.1531589

THE EFFECT OF DEMOGRAPHIC CHARACTERISTICS ON EMPLOYEES' PERCEPTIONS OF FRAUD DIMENSIONS IN REMOTE WORKING ENVIRONMENTS: THE CASE OF BURSA PROVINCE

Authors : Yasemin Ertan, Elif Yücel, Samet Gezer

Pages : 1400-1428

Doi:10.35408/comuybd.1531589

View : 87 | Download : 76

Publication Date : 2025-07-23

Article Type : Research Paper

Abstract :This study examines how employees\\\' perceptions of the fraud diamond dimensions (pressure, opportunity, rationalization, and capability) vary according to their demographic characteristics in remote work environments, which became widespread during the COVID-19 pandemic. The main aim is to understand the attitudes of remote employees toward fraud and identify which demographic factors are linked to higher tendencies for fraudulent behavior. The study evaluates relationships between factors such as age, education level, work experience, income, and sector, and the fraud diamond dimensions. Based on a survey of 398 remote employees, the findings revealed no statistically significant difference between gender and the fraud diamond dimensions. However, significant differences were found regarding age, education level, work experience, income, and sector. For instance, older employees and those with higher income levels feel more pressure to engage in fraud, while employees with higher education, longer work experience, and higher income show stronger tendencies toward rationalization, opportunity, and capability dimensions. Sector-based analysis revealed that finance sector employees had higher tendencies in rationalization and capability, while those in the textile sector showed the lowest tendency in rationalization and those in the service sector the lowest in capability. The research offers key recommendations for organizations to develop internal control and fraud prevention strategies tailored to remote workers. Specifically, the study highlights the importance of personalizing these strategies, as employees with different demographic characteristics may have different perceptions of fraud. The study provides valuable insights for managers seeking to minimize fraud risks in remote work settings and makes significant contributions to the existing literature.
Keywords : Hile, çalışan hileleri, hile elması, uzaktan çalışma

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