caa a22 4500 605483825 CHVBK 20210128100433.0 cr unu---uuuuu 210128e20151101xx s 000 0 eng 10.1007/s10551-014-2152-5 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2152-5 Corporate Social Responsibility Enhanced Control Systems Reducing the Likelihood of Fraud [Elektronische Daten] [Waymond Rodgers, Arne Söderbom, Andrés Guiral] 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. Springer Science+Business Media Dordrecht, 2014 Fraud nationallicence Ethics nationallicence Internal controls nationallicence Throughput Model nationallicence Corporate social responsibility nationallicence Rodgers Waymond University of Hull, Hull, UK aut Söderbom Arne School of Business, University of Halmstad, Halmstad, Sweden aut Guiral Andrés Yonsei University, Seoul, Korea aut Journal of Business Ethics Springer Netherlands 131/4(2015-11-01), 871-882 0167-4544 131:4<871 2015 131 10551 https://doi.org/10.1007/s10551-014-2152-5 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/s10551-014-2152-5 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Rodgers Waymond University of Hull, Hull, UK aut NATIONALLICENCE 700 1- Söderbom Arne School of Business, University of Halmstad, Halmstad, Sweden aut NATIONALLICENCE 700 1- Guiral Andrés Yonsei University, Seoul, Korea aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 131/4(2015-11-01), 871-882 0167-4544 131:4<871 2015 131 10551