The Antecedents and Consequences of Top Management Fraud  

Oleh:

Zahra, Shaker A. ; Priem, Richard L.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: JOM: Journal of Management vol. 31 no. 6 (Jun. 2005), page 803-828.
Topik: top management fraud; antecedents of fraud; consequences of fraud; financial misstatements; malfeasance
Fulltext: 803.pdf (173.63KB)

Isi artikel

Fraud by top management is a topic that has stirred public interest, concern, and controversy. In this article, the authors analyze fraud by senior executives in terms of its nature, scope, antecedents, and consequences. They draw on the fields of psychology, sociology, economics, and criminology to identify societal-, industry, and firm-level antecedents of management fraud and the individual differences that enhance or neutralize the likelihood and degree of such fraud. The authors also reviewthe consequences of management fraud on various stakeholder groups such as shareholders, debtholders, managers, local communities, and society.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali