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...
| Главный автор: | |
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| Другие авторы: | ; ; ; |
| Формат: | Электронный ресурс Статья |
| Язык: | Английский |
| Проверить наличие: | HBZ Gateway |
| Journals Online & Print: | Загрузка...
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| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Опубликовано: |
2015
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| В: |
Journal of business ethics
Год: 2015, Том: 131, Выпуск: 4, Страницы: 803-813 |
| Другие ключевые слова: | B
Collusion
B Power and influence B organizational corruption B Financial statement fraud B Recruitment |
| Online-ссылка: |
Presumably Free Access Volltext (JSTOR) Volltext (lizenzpflichtig) |
| Итог: | 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 |
| Второстепенные работы: | Enthalten in: Journal of business ethics
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| Persistent identifiers: | DOI: 10.1007/s10551-013-2019-1 |