What is it about?
We investigate two aspects of fraud related to Personal Protective Equipment (PPE) during the COVID-19 pandemic. It explores why medical staff might misappropriate masks from a hospital and offer them to patients, and whether patients would report such incidents. The study uses experiments to understand the factors influencing these decisions, focusing on the patient's medical needs, the financial stability of the hospital, altruism, and risk-taking. It also examines how the offer of the masks (whether free or for a price) and moral courage impact patients' decisions to report fraud. The research aims to deepen understanding of asset misappropriation in healthcare and inform the design of internal controls in businesses.
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Why is it important?
The uniqueness and timeliness of this research stem from its focus on a contemporary issue – PPE fraud during the COVID-19 pandemic, a topic that has not been extensively explored in this context. It's unique in examining the interplay between altruism and fraud, particularly in a healthcare setting during a crisis. This study could significantly impact how healthcare institutions manage resources and internal controls, especially in crisis situations. It provides insights into ethical decision-making in healthcare, offering valuable information for creating policies to deter fraud while considering human altruistic tendencies.
Read the Original
This page is a summary of: Altruistic Justification: An Examination of PPE Fraud and Whistleblowing during the COVID-19 Pandemic, Journal of Forensic Accounting Research, November 2023, American Accounting Association,
DOI: 10.2308/jfar-2022-016.
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