The impact of communication on the phenomenon of Asset Misappropriation, a study leveraging Common Pool Resources Frameworks

Author : Maria Vallenilla Haynes

Abstract :This research explores the influence of organizational communication on occupational fraud, with a focus on asset misappropriation. It compares perceived effectiveness of whistleblowing channels versus internal audits. Employing experimental methods rooted in game theory and Common Pool Resources (CPR) theory, the study utilizes a controlled sales skimming game to assess behaviors. Results show that communication significantly reduces fraud regardless of internal controls in place. Furthermore, whistleblowing mechanisms are perceived as more effective than internal audits, leading to lower fraud levels. The study emphasizes the importance of combining traditional controls with whistleblowing programs to enhance anti-fraud strategies

Keywords :Game Theory, Common Pool Dilemma, Occupational Fraud, Asset Misappropriation, Communication, Experiments

Conference Name :World Conference on Accounting and Finance (WCAF-25)

Conference Place Dubai, UAE

Conference Date 2nd Jun 2025