Les Cahiers de Recherche - HEC Paris
Jeffrey Cohen, Yuan Ding, Cedric Lesage
The role of managers’ behavior in corporate fraud
() and Hervé Stolowy
Abstract: Based on anecdotal evidence from press articles covering
39 high profile alleged or acknowledged corporate fraud cases, the
objective of this paper is to examine one dimension partially unexplored:
the role of managers’ behavior in the commitment of the fraud.
Keywords: Fraud auditing standards; fraud triangle; corporate fraud; theory of planned behavior; personality traits; ethics; (follow links to similar papers)
JEL-Codes: D23; (follow links to similar papers)
48 pages, July 1, 2008
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