Finally, Payne and Gainey (2004) focus on the victims of employee theft by interviewing 457
business owners, managers, supervisors, and other employees. The interviewees were generally
associated with small business. The results suggest that employee theft victims are more likely to
report problems regarding quality, productivity, and trust in employees, competition from other
businesses, confidence and trust in police, and physical assessments after a day’s work. However,
not all results were consistent across survey participants; for example, managers were more likely
than owners to report having difficulties hiring qualified and trusted employees. An examination of
victims associated with financial reporting fraud might provide some interesting insight and assist
with developing anti-fraud strategies.