The Role of Power in Financial Statement Fraud Schemes

被引：25

作者：

Albrecht, Chad ^{[1
]}

Holland, Daniel ^{[1
]}

Malagueno, Ricardo ^{[2
]}

Dolan, Simon ^{[3
]}

Tzafrir, Shay ^{[4
]}

机构：

[1] Utah State Univ, Huntsman Sch Business, Logan, UT 84322 USA

[2] Univ Essex, Colchester CO4 3SQ, Essex, England

[3] Univ Ramon Llull, ESADE Business Sch, Barcelona, Spain

[4] Univ Haifa, Fac Management, IL-31999 Haifa, Israel

来源：

JOURNAL OF BUSINESS ETHICS | 2015年 / 131卷 / 04期

关键词：

Financial statement fraud; Organizational corruption; Recruitment; Collusion; Power and influence; DIFFUSION; BEHAVIOR; ETHICS; ORGANIZATIONS; PREDICTORS; BUSINESS; CORRUPT; IMPACT;

D O I：

10.1007/s10551-013-2019-1

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：803 / 813

页数：11

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