HEC Research Papers Series,
HEC Paris

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

JEL-codes: D23

48 pages, July 1, 2008

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