RT Article
T1 The Role of Power in Financial Statement Fraud Schemes
JF Journal of business ethics
VO 131
IS 4
SP 803
OP 813
A1 Albrecht, Chad
A2 Holland, Daniel
A2 Malagueño, Ricardo
A2 Dolan, Simon L. 1947-
A2 Tzafrir, Shay S.
LA English
YR 2015
UL https://ixtheo.de/Record/1785655884
AB In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts. To illustrate how power is used, we propose a model, based upon the classical French and Raven taxonomy of power, that explains how one individual influences another individual to participate in financial statement fraud. We also provide propositions for future research.
K1 Power and influence
K1 Collusion
K1 Recruitment
K1 organizational corruption
K1 Financial statement fraud
DO 10.1007/s10551-013-2019-1