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The Role of Power in Financial Statement Fraud Schemes · Study

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ArticleThe Role of Power in Financial Statement Fraud Schemes

Chad O. Albrecht2014

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Articlegreen2014

The Role of Power in Financial Statement Fraud Schemes

Chad O. Albrecht · Ricardo Malagueño · Simón L. Dolan · Shay S. Tzafrir

107 citations·0/0 files stored·Journal of Business Ethics

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Ethics in Business and Education Auditing, Earnings Management, Governance Corporate Governance and Financial Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1957A Theory of Cognitive Dissonance 2002Culture's Consequences: Comparing Values, Behaviors, Institutions, and Organizations across Nations 1981Culture's Consequences: International Differences in Work-Related Values 2017A Theory of Cognitive Dissonance 1983Culture's Consequences: International Differences in Work-Related Values.1992Universals in the Content and Structure of Values: Theoretical Advances and Empirical Tests in 20 Countries 1948The Theory of Social and Economic Organization.

Cited by

2019Why people commit public procurement fraud? The fraud diamond view 2019Detecting anomalies in financial statements using machine learning algorithm 2020Organizational Factors in the Individual Ethical Behaviour. The Notion of the 'Organizational Moral Structure'2019Research Topics in Accounting Fraud in the 21st Century: A State of the Art 2020Detecting Fraudulent Financial Reporting Using Fraud Score Model and Fraud Pentagon Theory : Empirical Study of Companies Listed in the LQ 45 Index

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Details

Year2014

Typearticle

Published2014-01-06

VenueJournal of Business Ethics

ISSN-L0167-4544

Languageen

Citations107

Files0 public / 0

ShelfEthics in Business and Education

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doi10.1007/s10551-013-2019-1

openalex_workW2032497985

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2020Beneish M-score and Altman Z-score as a catalyst for corporate fraud detection

2017Theorizing Financial Crimes as Moral Actions

2023No rose without a thorn: Corporate teamwork culture and financial statement misconduct