Specifically, the analysis explored whether perceived risk of informal detection and social costs associated with that risk inhibited offending decisions in an additive or an interactive manner. Perceived formal sanction threats at both individual and firm levels and moral beliefs about illegal activity were included in the analysis as control variables. Findings indicated that perceived risk of informal detection and perceived social costs of informal detection did not decrease levels of intended behavior in either an additive or a multiplicative fashion. However, informal sanction certainty, perceived immorality of the act, and several individual and firm characteristics were significantly related to offending decisions. Additional information on the analysis scenarios is appended. 32 references, 14 notes, and 3 tables