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Casino Gambling and Workplace Fraud – Implications for Auditors

Christine E. Earley et al.

Research on Professional Responsibility and Ethics in Accounting2023https://doi.org/10.1108/s1574-076520230000025007book-chapter
AJG 1ABDC B
Weight
0.75

What the paper says

Abstract Casino gambling in the United States has increased significantly in the last 30 years, going from just 2 states (Nevada and New Jersey) in 1988 to 41 states with over 980 casinos. This rapid growth of casino gambling has resulted in additional social costs, including workplace embezzlements committed by problem gamblers. Embezzlements contribute to greater fraud risk for organizations in casino regions and are expected to rise as casinos multiply and increasingly cater to convenience gamblers. The purpose of this chapter is to highlight the proximity of casinos as a fraud risk factor for embezzlement. The authors recommend that internal and external auditors for companies located in casino areas assess this fraud risk and where appropriate, perform audit procedures to address this risk. There is also an opportunity for external auditors to assist those companies located in casino regions (that may lack internal auditors) in establishing fraud prevention programs.

6 citations

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https://doi.org/https://doi.org/10.1108/s1574-076520230000025007

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@article{christine2023,
  title        = {{Casino Gambling and Workplace Fraud – Implications for Auditors}},
  author       = {Christine E. Earley et al.},
  journal      = {Research on Professional Responsibility and Ethics in Accounting},
  year         = {2023},
  doi          = {https://doi.org/https://doi.org/10.1108/s1574-076520230000025007},
}

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Casino Gambling and Workplace Fraud – Implications for Auditors

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Evidence weight

0.75

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact1.00 × 0.4 = 0.40
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.