Fences as Controls to Reduce Accountants’ Rationalization
Occupational fraud frequently involves the direct or indirect participation of professional accountants (PA). To reduce fraud, companies often focus on the incentive/pressure and opportunity legs of the fraud triangle, perhaps believing that rationalization is beyond their control. We argue that rat...
| Authors: | ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2017
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| In: |
Journal of business ethics
Year: 2017, Volume: 141, Issue: 3, Pages: 477-488 |
| Further subjects: | B
Ethics
B Internal Control B Fences B Business and accounting education B Fraud |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |