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Fraud diffusion in firms: the case of tacit collusion

Author

Listed:
  • Philippe Jacquinot

    (GREGOR - Groupe de Recherche en Gestion des Organisations - UP1 - Université Paris 1 Panthéon-Sorbonne - IAE Paris - Sorbonne Business School)

  • Arnaud Pellissier-Tanon

    (UP1 - Université Paris 1 Panthéon-Sorbonne, PRISM Sorbonne - Pôle de recherche interdisciplinaire en sciences du management - UP1 - Université Paris 1 Panthéon-Sorbonne)

Abstract

When it comes to fraud, the literature is mainly concerned with manoeuvres that are illegal in the eyes of management or the legislator. It pays little attention to the climate of fraud that may prevail in a company and lead managers and employees to consider certain manoeuvres as normal. We are interested in cases where employees start to commit fraud in imitation of the manager, even though the manager had not asked them to do so. We refer to this as tacit collusion fraud. Over and above the questions of incentive and control that this scenario raises, we are interested in the process by which the fraud appears, spreads and eventually comes to an end. We formulate the hypothesis that this process is based on two effects, one, individual, of addiction, the other, collective, of contagion, which in themselves find their own limit. We compare this model with the case of a Société d'Economie Mixte d'Aménagement Foncier and highlight the importance of the personal integrity of managers and corporate officers.

Suggested Citation

  • Philippe Jacquinot & Arnaud Pellissier-Tanon, 2010. "Fraud diffusion in firms: the case of tacit collusion," Post-Print hal-04275298, HAL.
    • Handle: RePEc:hal:journl:hal-04275298
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    Keywords

    Fraud; Collusion;

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