"Suppose that every individual i has a certain probability P_i of committing fraud" That assumption is not right. As corporate culture can encurage fraud by se

"Suppose that every individual i has a certain probability P_i of committing fraud" That assumption is not right. As corporate culture can encurage fraud by setting up unrealistic goals and rewarding fraud (if not get caught) - or it can really encourage to play by the rules. And I assume this is what this study is about. (also I hope that they taken size per employes into account)