Corporate Fraud and Managers' Behavior: Evidence from the Press

Jeffrey Cohen (First Author), Yuan Ding (Participant Author), Hervé Stolowy (Participant Author), Cédric Lesage (Participant Author)

科研成果: 期刊稿件期刊论文

82 引用 (Web of Science)

摘要

Based on evidence from press articles covering 39 corporate fraud cases that went public during the period 1992–2005, the objective of this article is to examine the role of managers’ behavior in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned behavior (TPB) to gain a better understanding of fraud cases. The results of the analysis suggest that personality traits appear to be a major fraud-risk factor. The analysis was further validated through a quantitative analysis of keywords which confirmed that keywords associated with the attitudes/rationalizations component of the integrated theory were predominately found in fraud firms as opposed to a sample of control firms. The results of the study suggest that auditors should evaluate the ethics of management through the components of the TPB: the assessment of attitude, subjective norms, perceived behavioral control and moral obligation. Therefore, it is potentially important that the professional standards that are related to fraud detection strengthen the emphasis on managers’ behavior that may be associated with unethical behavior.
源语言英语
页(从-至)271-315
期刊Journal of Business Ethics
95
SI
DOI
出版状态已出版 - 2010

Corresponding author email

stolowy@hec.fr

关键词

  • corporate fraud
  • fraud triangle
  • fraud-related professional standards
  • managerial ethics
  • personality traits
  • theory of planned behavior

成果物的来源

  • FT
  • ABDC-A
  • Scopus
  • SSCI

指纹

探究 'Corporate Fraud and Managers' Behavior: Evidence from the Press' 的科研主题。它们共同构成独一无二的指纹。

引用此