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...
| Autor principal: | |
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| Otros Autores: | ; ; ; |
| Tipo de documento: | Electrónico Artículo |
| Lenguaje: | Inglés |
| Verificar disponibilidad: | HBZ Gateway |
| Journals Online & Print: | Gargar...
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| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Publicado: |
2015
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| En: |
Journal of business ethics
Año: 2015, Volumen: 131, Número: 4, Páginas: 803-813 |
| Otras palabras clave: | B
Collusion
B Power and influence B organizational corruption B Financial statement fraud B Recruitment |
| Acceso en línea: |
Presumably Free Access Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Sumario: | 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 |
| Obras secundarias: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-013-2019-1 |
