caa a22 4500 605483787 CHVBK 20210128100433.0 cr unu---uuuuu 210128e20151101xx s 000 0 eng 10.1007/s10551-013-2019-1 doi (NATIONALLICENCE)springer-10.1007/s10551-013-2019-1 The Role of Power in Financial Statement Fraud Schemes [Elektronische Daten] [Chad Albrecht, Daniel Holland, Ricardo Malagueño, Simon Dolan, Shay Tzafrir] 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. Springer Science+Business Media Dordrecht, 2014 Financial statement fraud nationallicence Organizational corruption nationallicence Recruitment nationallicence Collusion nationallicence Power and influence nationallicence Albrecht Chad Huntsman School of Business, Utah State University, Logan, UT, USA aut Holland Daniel Huntsman School of Business, Utah State University, Logan, UT, USA aut Malagueño Ricardo University of Essex, Colchester, UK aut Dolan Simon ESADE Business School, Universidad Ramon Llull, Barcelona, Spain aut Tzafrir Shay Faculty of Management, University of Haifa, Haifa, Israel aut Journal of Business Ethics Springer Netherlands 131/4(2015-11-01), 803-813 0167-4544 131:4<803 2015 131 10551 https://doi.org/10.1007/s10551-013-2019-1 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-013-2019-1 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Albrecht Chad Huntsman School of Business, Utah State University, Logan, UT, USA aut NATIONALLICENCE 700 1- Holland Daniel Huntsman School of Business, Utah State University, Logan, UT, USA aut NATIONALLICENCE 700 1- Malagueño Ricardo University of Essex, Colchester, UK aut NATIONALLICENCE 700 1- Dolan Simon ESADE Business School, Universidad Ramon Llull, Barcelona, Spain aut NATIONALLICENCE 700 1- Tzafrir Shay Faculty of Management, University of Haifa, Haifa, Israel aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 131/4(2015-11-01), 803-813 0167-4544 131:4<803 2015 131 10551