The role of power in financial statement fraud schemes

Albrecht, Chad, Holland, Daniel, Malagueño, Ricardo ORCID: https://orcid.org/0000-0002-1481-6487, Dolan, Simon and Tzafrir, Shay (2015) The role of power in financial statement fraud schemes. Journal of Business Ethics, 131 (4). pp. 803-813. ISSN 0167-4544

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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.

Item Type:	Article
Uncontrolled Keywords:	financial statement fraud,organizational corruption,recruitment,collusion,power and influence
Faculty \ School:	Faculty of Social Sciences > Norwich Business School
UEA Research Groups:	Faculty of Social Sciences > Research Groups > Accounting & Quantitative Methods
Depositing User:	Pure Connector
Date Deposited:	03 Sep 2015 08:50
Last Modified:	15 Dec 2023 01:38
URI:	https://ueaeprints.uea.ac.uk/id/eprint/54224
DOI:	10.1007/s10551-013-2019-1

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