The role of managers’ behavior in corporate fraud
AbstractBased 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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Bibliographic InfoPaper provided by HEC Paris in its series Les Cahiers de Recherche with number 900.
Length: 48 pages
Date of creation: 01 Jul 2008
Date of revision:
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:
- NEP-ALL-2008-12-21 (All new papers)
- NEP-BEC-2008-12-21 (Business Economics)
- NEP-CBE-2008-12-21 (Cognitive & Behavioural Economics)
- NEP-SOC-2008-12-21 (Social Norms & Social Capital)
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