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The role of managers’ behavior in corporate fraud

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Author Info
Cohen, Jeffrey
Ding, Yuan
Lesage, Cedric ()
Stolowy, Hervé ()

Additional information is available for the following registered author(s):

Abstract

Based on anecdotal evidence from press articles covering 39 high profile alleged or acknowledged corporate fraud cases, the objective of this paper is to examine one dimension partially unexplored: the role of managers’ behavior in the commitment of the fraud.

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File URL: http://www.hec.fr/var/fre/storage/original/application/14bf6529d00a8773f35a96805c664c96.PDF
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Publisher Info
Paper provided by HEC Paris in its series Les Cahiers de Recherche with number 900.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length: 48 pages
Date of creation: 01 Jul 2008
Date of revision:
Handle: RePEc:ebg:heccah:0900

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Postal: HEC Paris, 78351 Jouy-en-Josas cedex, France
Web page: http://www.hec.fr/
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Related research
Keywords: Fraud auditing standards; fraud triangle; corporate fraud; theory of planned behavior; personality traits; ethics;

Find related papers by JEL classification:
D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights

This paper has been announced in the following NEP Reports:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Braun, Robert L., 2000. "The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 243-259, April. [Downloadable!] (restricted)
  2. Alexander Dyck & Natalya Volchkova & Luigi Zingales, 2008. "The Corporate Governance Role of the Media: Evidence from Russia," Journal of Finance, American Finance Association, vol. 63(3), pages 1093-1135, 06. [Downloadable!] (restricted)
    Other versions:
  3. Suraj Srinivasan, 2005. "Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members," Journal of Accounting Research, Blackwell Publishing, vol. 43(2), pages 291-334, 05. [Downloadable!] (restricted)
  4. Gregory S. Miller, 2006. "The Press as a Watchdog for Accounting Fraud," Journal of Accounting Research, Blackwell Publishing, vol. 44(5), pages 1001-1033, December. [Downloadable!] (restricted)
  5. Knapp, Carol A. & Knapp, Michael C., 2001. "The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 25-37, January. [Downloadable!] (restricted)
  6. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December. [Downloadable!] (restricted)
  7. Denis, David J. & Hanouna, Paul & Sarin, Atulya, 2006. "Is there a dark side to incentive compensation?," Journal of Corporate Finance, Elsevier, vol. 12(3), pages 467-488, June. [Downloadable!] (restricted)
  8. Merle Erickson & Michelle Hanlon & Edward L. Maydew, 2006. "Is There a Link between Executive Equity Incentives and Accounting Fraud?," Journal of Accounting Research, Blackwell Publishing, vol. 44(1), pages 113-143, 03. [Downloadable!] (restricted)
  9. Pincus, Karen V., 1989. "The efficacy of a red flags questionnaire for assessing the possibility of fraud," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 153-163, January. [Downloadable!] (restricted)
  10. Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225. [Downloadable!] (restricted)
  11. Roger Martin, 2007. "Through the Ethics Looking Glass: Another View of the World of Auditors and Ethics," Journal of Business Ethics, Springer, vol. 70(1), pages 5-14, January. [Downloadable!] (restricted)
  12. Efendi, Jap & Srivastava, Anup & Swanson, Edward P., 2007. "Why do corporate managers misstate financial statements? The role of option compensation and other factors," Journal of Financial Economics, Elsevier, vol. 85(3), pages 667-708, September. [Downloadable!] (restricted)
  13. William R. Kinney & Zoe-Vonna Palmrose & Susan Scholz, 2004. "Auditor Independence, Non-Audit Services, and Restatements: Was the U.S. Government Right?," Journal of Accounting Research, Blackwell Publishing, vol. 42(3), pages 561-588, 06. [Downloadable!] (restricted)
  14. Agrawal, Anup & Chadha, Sahiba, 2005. "Corporate Governance and Accounting Scandals," Journal of Law & Economics, University of Chicago Press, vol. 48(2), pages 371-406, October.
  15. Bergstresser, Daniel & Philippon, Thomas, 2006. "CEO incentives and earnings management," Journal of Financial Economics, Elsevier, vol. 80(3), pages 511-529, June. [Downloadable!] (restricted)
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