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| Tekijä: | Cohen, J. (et al.) |
| Otsikko: | Corporate fraud and managers' behavior: evidence from the press |
| Lehti: | Journal of Business Ethics
2010 : VOL. 95, SUPPL. 2, p. 271-315 |
| Asiasana: | managers ethics fraud professional ethics standards media coverage companies USA |
| Vapaa asiasana: | personality traits |
| Kieli: | eng |
| Tiivistelmä: | Based on evidence from press articles including 39 corporate fraud cases that went public from 1992 to 2005, this article aims at exploring the role of managers' behaviour in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned behaviour (TPB) for better understanding of fraud cases. The results suggest that personality traits seem to be a major fraud-risk factor. It is also suggested for auditors to evaluate the ethics of management through the components of the TPB: the assessment of attitude, subjective norms, perceived behavioural control and moral obligation. Hence, it is potentially important that the professional standards related to fraud detection strengthen the emphasis on managers' behaviour possibly associated with unethical behaviour. |
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