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Journal of Business Ethics

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07.01.2014

The Role of Power in Financial Statement Fraud Schemes

verfasst von: Chad Albrecht, Daniel Holland, Ricardo Malagueño, Simon Dolan, Shay Tzafrir

Erschienen in: Journal of Business Ethics | Ausgabe 4/2015

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Abstract

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.

Vorheriger Artikel The Ethics “Fix”: When Formal Systems Make a Difference

Nächster Artikel The Influence of Unrelated and Related Diversification on Fraudulent Reporting

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Titel: The Role of Power in Financial Statement Fraud Schemes
verfasst von: Chad Albrecht
Daniel Holland
Ricardo Malagueño
Simon Dolan
Shay Tzafrir
Publikationsdatum: 07.01.2014
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 4/2015
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-013-2019-1

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