Jeffrey Cohen, Yuan Ding, Cedric Lesage () 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
JEL-codes: D23
48 pages, July 1, 2008
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