Accounting fraud behaviors of enterprises

Last registered on October 28, 2024
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Pre-Trial

Trial Information

General Information

Title
Accounting fraud behaviors of enterprises
RCT ID
AEARCTR-0014669
Initial registration date
October 27, 2024

Initial registration date is when the trial was registered.

It corresponds to when the registration was submitted to the Registry to be reviewed for publication.

First published
October 28, 2024, 1:37 PM EDT

First published corresponds to when the trial was first made public on the Registry after being reviewed.

Locations

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Primary Investigator

Name
Truong Pham
Affiliation
HU
Contact Primary Investigator

Other Primary Investigator(s)

Additional Trial Information

Status
On going
Start date
2024-06-26
End date
2025-06-20
Keywords
Behavior, Finance & Microfinance, Firms & Productivity
Additional Keywords
JEL code(s)
Secondary IDs
Prior work
This trial does not extend or rely on any prior RCTs.
Abstract
This study employs a double list experiment design to examine the prevalence of accounting fraud behaviors among enterprises in Vietnam. The objectives are to: (i) estimate the overall prevalence of accounting fraud, (ii) identify differences in fraud prevalence across various enterprise characteristics, and (iii) measure social desirability bias in responses.
External Link(s)

Registration Citation

Citation
Pham, Truong. 2024. "Accounting fraud behaviors of enterprises ." AEA RCT Registry. October 28. https://doi.org/10.1257/rct.14669-1.0
Sponsors & Partners
Experimental Details

Interventions

Intervention(s)
• Control group: 4 control items
• Treatment group: 4 control items + 1 sensitive item (engaged in accounting fraud)
Intervention Start Date
2024-08-20
Intervention End Date
2025-06-20

Primary Outcomes

Primary Outcomes (end points)
Accounting fraud rate
Primary Outcomes (explanation)

Secondary Outcomes

Secondary Outcomes (end points)
Secondary Outcomes (explanation)

Experimental Design

Experimental Design
The sample is randomly divided into two groups. The control group receives four non-sensitive items, while the treatment group receives the same four non-sensitive items plus one sensitive item indicating engagement in accounting fraud. By comparing the average number of items agreed with by the treatment group to that of the control group, we estimate the proportion of enterprises involved in accounting fraud.
Experimental Design Details
Not available
Randomization Method
Randomization is done by Qualtrics
Randomization Unit
Respondent
Was the treatment clustered?
No

Experiment Characteristics

Sample size: planned number of clusters
N/A
Sample size: planned number of observations
About 1500 in total
Sample size (or number of clusters) by treatment arms
Control: 750
Treatment: 750
Minimum detectable effect size for main outcomes (accounting for sample design and clustering)
N/A
Supporting Documents and Materials
IRB

Institutional Review Boards (IRBs)

IRB Name
Graduate School of Humanities and Social Sciences, Hiroshima Universiry
IRB Approval Date
2024-06-25
IRB Approval Number
HR-HUM-001825
Analysis Plan