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The Role of Power in Financial Statement Fraud Schemes

Albrecht, Chad and Holland, Daniel and Malagueno, Ricardo and Dolan, Simon and Tzafrir, Shay (2015) 'The Role of Power in Financial Statement Fraud Schemes.' Journal of Business Ethics, 131 (4). pp. 808-813. ISSN 0167-4544

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Abstract

In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts. To illustrate how power is used, we propose a model, based upon the classical French and Raven taxonomy of power, that explains how one individual influences another individual to participate in financial statement fraud. We also provide propositions for future research.

Item Type: Article
Uncontrolled Keywords: Financial statement fraud; Organizational corruption; Recruitment; Collusion; Power and influence
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Social Sciences > Essex Business School
Depositing User: Ricardo Malagueno De Santana
Date Deposited: 19 Jun 2014 09:20
Last Modified: 05 Jan 2016 09:47
URI: http://repository.essex.ac.uk/id/eprint/9701

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