search query: @author Shafer, W. E. / total: 5
reference: 4 / 5
| Author: | Shafer, W. E. |
| Title: | Effects of materiality, risk, and ethical perceptions on fraudulent reporting by financial executives |
| Journal: | Journal of Business Ethics
2002 : JUL (I), VOL. 38:3, p. 243-262 |
| Index terms: | Business ethics Risk management Fraud Corruption |
| Language: | eng |
| Abstract: | The author examines fraudulent financial reporting within the context of Jones' (1991) ethical decision making model. Contrary to expectations, quantitative materiality did not influence ethical judgments Results based on participants' self-reported behaviour indicated that matriality and the perceived morality of the action would influence the likelihood of farud, but that financial reisk would not. |
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