Base Rate for Employee Theft: Convergence of Multiple Methods

In this study, given the potential sensitivity of inquiries regarding theft behavior, the authors relied on randomized-response techniques and unmatched-count techniques to estimate the base rate of employee theft for those personnel with access to cash, supplies, merchandise, or products easily converted to cash. Depending on the level one ascribes to nontrivial employee theft, these techniques converge on theft rates over 50%.