What's wrong with the treadway commission report? Experimental analyses of the effects of personal values and codes of conduct on fraudulent financial reporting  

Oleh:

Brief, Arthur P. ; Dukerich, Janet M. ; Brown, Paul R. ; Brett, Joan F.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 15 no. 2 (Feb. 1996), page 183.
Topik: Treadway Commission Report; Personal Values; Codes of Conduct; Financial Reporting

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.24 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

In three studies, factors influencing the incidence of fraudulent financial reporting were assessed. We examined (1) the effects of personal values and (2) codes of corporate conduct, on whether managers misrepresented financial reports. In these studies, executives and controllers were asked to respond to hypothetical situations involving fraudulent financial reporting procedures. The occurrence of fraudulent reporting was found to be high; however, neither personal values, codes of conduct, nor the interaction of the two factors played a significant role in fraudulent financial reporting.

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