Theses and Dissertations from DePaul University

Date of Award

Spring 2025

Degree Type

Dissertation

Degree Name

Doctor of Philosophy (PhD)

Department

Business Administration

College

College of Business

First Advisor

Lamont Black

Abstract

Occupational fraud remains a pervasive threat across all organizational levels, with the potential to undermine ethical standards and organizational integrity. Employees are not only central to shaping the ethical climate but also serve as critical agents in identifying and addressing unethical conduct (Brink et al., 2022). Understanding how individuals evaluate unethical behaviors such as occupational fraud through the lens of their own moral standards offers valuable insight into mitigating such misconduct.   In this context, professional moral courage emerges as a key factor, representing the willingness to uphold ethical values despite potential personal or professional risks. This study explores the role of professional moral courage in influencing employees’ intentions to report unethical behavior through peer-reporting channels. Findings offer preliminary empirical support for professional moral courage as a significant predictor of peer reporting intent, highlighting its potential utility in organizational fraud prevention efforts.

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