The Role of Power in Financial Statement Fraud Schemes
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 il...
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| Beteiligte: | ; ; ; |
| Medienart: | Elektronisch Aufsatz |
| Sprache: | Englisch |
| Verfügbarkeit prüfen: | HBZ Gateway |
| Journals Online & Print: | Lade...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Veröffentlicht: |
2015
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| In: |
Journal of business ethics
Jahr: 2015, Band: 131, Heft: 4, Seiten: 803-813 |
| weitere Schlagwörter: | B
Collusion
B Power and influence B organizational corruption B Financial statement fraud B Recruitment |
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Vermutlich kostenfreier Zugang Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Zusammenfassung: | 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. |
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| ISSN: | 1573-0697 |
| Enthält: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-013-2019-1 |