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.
| Original language | American English |
|---|---|
| Pages (from-to) | 803-813 |
| Number of pages | 11 |
| Journal | Journal of Business Ethics |
| Volume | 131 |
| Issue number | 4 |
| DOIs | |
| State | Published - 1 Nov 2015 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 16 Peace, Justice and Strong Institutions
Keywords
- Collusion
- Financial statement fraud
- Organizational corruption
- Power and influence
- Recruitment
All Science Journal Classification (ASJC) codes
- Business and International Management
- General Business,Management and Accounting
- Arts and Humanities (miscellaneous)
- Economics and Econometrics
- Law
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