Corporate Social Responsibility Enhanced Control Systems Reducing the Likelihood of Fraud

Verfasser / Beitragende:
[Waymond Rodgers, Arne Söderbom, Andrés Guiral]
Ort, Verlag, Jahr:
2015
Enthalten in:
Journal of Business Ethics, 131/4(2015-11-01), 871-882
Format:
Artikel (online)
ID: 605483825
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245 0 0 |a Corporate Social Responsibility Enhanced Control Systems Reducing the Likelihood of Fraud  |h [Elektronische Daten]  |c [Waymond Rodgers, Arne Söderbom, Andrés Guiral] 
520 3 |a All kinds of fraud are costly for the people engrossed both financially and often in terms of the time needed to clear their name when illegal use has been made of their personal details. The relationship among ethics, internal control, and fraud is important in the understanding of corporate social responsibility (CSR). This article uses an Ethical Process Throughput Model embedded in the Fraud triangle in order to better understand the interconnectedness of ethical positions and internal control systems that handle fraudulent situations. Ethical positions are utilized to underscore how ethical behavioral control systems can be appropriately applied, which can provide unparalleled security, enhanced convenience, heightened accountability, better fraud detection and is very effective in depressing fraud, thereby improving CSR among organizations. 
540 |a Springer Science+Business Media Dordrecht, 2014 
690 7 |a Fraud  |2 nationallicence 
690 7 |a Ethics  |2 nationallicence 
690 7 |a Internal controls  |2 nationallicence 
690 7 |a Throughput Model  |2 nationallicence 
690 7 |a Corporate social responsibility  |2 nationallicence 
700 1 |a Rodgers  |D Waymond  |u University of Hull, Hull, UK  |4 aut 
700 1 |a Söderbom  |D Arne  |u School of Business, University of Halmstad, Halmstad, Sweden  |4 aut 
700 1 |a Guiral  |D Andrés  |u Yonsei University, Seoul, Korea  |4 aut 
773 0 |t Journal of Business Ethics  |d Springer Netherlands  |g 131/4(2015-11-01), 871-882  |x 0167-4544  |q 131:4<871  |1 2015  |2 131  |o 10551 
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950 |B NATIONALLICENCE  |P 700  |E 1-  |a Rodgers  |D Waymond  |u University of Hull, Hull, UK  |4 aut 
950 |B NATIONALLICENCE  |P 700  |E 1-  |a Söderbom  |D Arne  |u School of Business, University of Halmstad, Halmstad, Sweden  |4 aut 
950 |B NATIONALLICENCE  |P 700  |E 1-  |a Guiral  |D Andrés  |u Yonsei University, Seoul, Korea  |4 aut 
950 |B NATIONALLICENCE  |P 773  |E 0-  |t Journal of Business Ethics  |d Springer Netherlands  |g 131/4(2015-11-01), 871-882  |x 0167-4544  |q 131:4<871  |1 2015  |2 131  |o 10551