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Financial Fraud and Managers, Causes and Effects

In: Corporate Social Responsibility

Author

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  • Mohamed Bechir Chenguel

Abstract

The financial scandals which have appeared in recent times have placed fraud at the heart of economic and financial issues. Fraud by executives has disastrous consequences as it results in huge losses for investors and creditors, and especially for the company itself. Most of these frauds were often in the form of accounting and financial manipulation, and they have evolved to change forms. We are going to analyze the aspect of fraud, how it can appear. Then we will try to see the aspects that lead to committing fraud, which are generally an organizational framework favoring fraud, and the psychopathic personality of the fraudulent manager. And finally, we will take a closer look at the role of governance oversight mechanisms and the role they must play in fighting fraud.

Suggested Citation

  • Mohamed Bechir Chenguel, 2022. "Financial Fraud and Managers, Causes and Effects," Chapters, in: Beatrice Orlando (ed.), Corporate Social Responsibility, IntechOpen.
    • Handle: RePEc:ito:pchaps:217106
    DOI: 10.5772/intechopen.93494
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    File URL: https://www.intechopen.com/chapters/74186
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    More about this item

    Keywords

    fraud; disclosure; control mechanisms; psychopathic leader;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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