Corporate Social Responsibility Enhanced Control Systems Reducing the Likelihood of Fraud

Waymond Rodgers (), Arne Söderbom () and Andrés Guiral ()

Journal of Business Ethics, 2015, vol. 131, issue 4, 882 pages

Abstract: All kinds of fraud are costly for the people engrossed both financially and often in terms of the time needed to clear their name when illegal use has been made of their personal details. The relationship among ethics, internal control, and fraud is important in the understanding of corporate social responsibility (CSR). This article uses an Ethical Process Throughput Model embedded in the Fraud triangle in order to better understand the interconnectedness of ethical positions and internal control systems that handle fraudulent situations. Ethical positions are utilized to underscore how ethical behavioral control systems can be appropriately applied, which can provide unparalleled security, enhanced convenience, heightened accountability, better fraud detection and is very effective in depressing fraud, thereby improving CSR among organizations. Copyright Springer Science+Business Media Dordrecht 2015

Keywords: Fraud; Ethics; Internal controls; Throughput Model; Corporate social responsibility (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (13)

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DOI: 10.1007/s10551-014-2152-5

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