Journal of Business Ethics 131 (4):803-813 (2015)
AbstractIn this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts. To illustrate how power is used, we propose a model, based upon the classical French and Raven taxonomy of power, that explains how one individual influences another individual to participate in financial statement fraud. We also provide propositions for future research
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References found in this work
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Self–Interest and Business Ethics: Some Lessons of the Recent Corporate Scandals.Thomas L. Carson - 2003 - Journal of Business Ethics 43 (4):389 - 394.