The Role of Power in Financial Statement Fraud Schemes
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| 024 | 7 | 0 | |a 10.1007/s10551-013-2019-1 |2 doi |
| 035 | |a (NATIONALLICENCE)springer-10.1007/s10551-013-2019-1 | ||
| 245 | 0 | 4 | |a The Role of Power in Financial Statement Fraud Schemes |h [Elektronische Daten] |c [Chad Albrecht, Daniel Holland, Ricardo Malagueño, Simon Dolan, Shay Tzafrir] |
| 520 | 3 | |a 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. | |
| 540 | |a Springer Science+Business Media Dordrecht, 2014 | ||
| 690 | 7 | |a Financial statement fraud |2 nationallicence | |
| 690 | 7 | |a Organizational corruption |2 nationallicence | |
| 690 | 7 | |a Recruitment |2 nationallicence | |
| 690 | 7 | |a Collusion |2 nationallicence | |
| 690 | 7 | |a Power and influence |2 nationallicence | |
| 700 | 1 | |a Albrecht |D Chad |u Huntsman School of Business, Utah State University, Logan, UT, USA |4 aut | |
| 700 | 1 | |a Holland |D Daniel |u Huntsman School of Business, Utah State University, Logan, UT, USA |4 aut | |
| 700 | 1 | |a Malagueño |D Ricardo |u University of Essex, Colchester, UK |4 aut | |
| 700 | 1 | |a Dolan |D Simon |u ESADE Business School, Universidad Ramon Llull, Barcelona, Spain |4 aut | |
| 700 | 1 | |a Tzafrir |D Shay |u Faculty of Management, University of Haifa, Haifa, Israel |4 aut | |
| 773 | 0 | |t Journal of Business Ethics |d Springer Netherlands |g 131/4(2015-11-01), 803-813 |x 0167-4544 |q 131:4<803 |1 2015 |2 131 |o 10551 | |
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-013-2019-1 |q text/html |z Onlinezugriff via DOI |
| 898 | |a BK010053 |b XK010053 |c XK010000 | ||
| 900 | 7 | |a Metadata rights reserved |b Springer special CC-BY-NC licence |2 nationallicence | |
| 908 | |D 1 |a research-article |2 jats | ||
| 949 | |B NATIONALLICENCE |F NATIONALLICENCE |b NL-springer | ||
| 950 | |B NATIONALLICENCE |P 856 |E 40 |u https://doi.org/10.1007/s10551-013-2019-1 |q text/html |z Onlinezugriff via DOI | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Albrecht |D Chad |u Huntsman School of Business, Utah State University, Logan, UT, USA |4 aut | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Holland |D Daniel |u Huntsman School of Business, Utah State University, Logan, UT, USA |4 aut | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Malagueño |D Ricardo |u University of Essex, Colchester, UK |4 aut | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Dolan |D Simon |u ESADE Business School, Universidad Ramon Llull, Barcelona, Spain |4 aut | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Tzafrir |D Shay |u Faculty of Management, University of Haifa, Haifa, Israel |4 aut | ||
| 950 | |B NATIONALLICENCE |P 773 |E 0- |t Journal of Business Ethics |d Springer Netherlands |g 131/4(2015-11-01), 803-813 |x 0167-4544 |q 131:4<803 |1 2015 |2 131 |o 10551 | ||