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: | |
|---|---|
| Outros Autores: | ; ; ; |
| Tipo de documento: | Recurso Electrónico Artigo |
| Idioma: | Inglês |
| Verificar disponibilidade: | HBZ Gateway |
| Journals Online & Print: | Carregar...
|
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Publicado em: |
2015
|
| Em: |
Journal of business ethics
Ano: 2015, Volume: 131, Número: 4, Páginas: 803-813 |
| Outras palavras-chave: | B
Collusion
B Power and influence B organizational corruption B Financial statement fraud B Recruitment |
| Acesso em linha: |
Presumably Free Access Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Resumo: | 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. |
|---|---|
| ISSN: | 1573-0697 |
| Obras secundárias: | Enthalten in: Journal of business ethics
|
| Persistent identifiers: | DOI: 10.1007/s10551-013-2019-1 |
