The role of managers’ behavior in corporate fraud

Jeffrey Cohen, Yuan Ding, Cedric Lesage () and Hervé Stolowy ()

No 900, HEC Research Papers Series from 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 (search for similar items in EconPapers)
JEL-codes: D23 (search for similar items in EconPapers)
Pages: 48 pages
Date: 2008-07-01
New Economics Papers: this item is included in nep-bec, nep-cbe and nep-soc
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:ebg:heccah:0900

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