Abstract
In three studies, factors influencing the incidence of fraudulent financial reporting were assessed. We examined (1) the effects of personal values and (2) codes of corporate conduct, on whether managers misrepresented financial reports. In these studies, executives and controllers were asked to respond to hypothetical situations involving fraudulent financial reporting procedures. The occurrence of fraudulent reporting was found to be high; however, neither personal values, codes of conduct, nor the interaction of the two factors played a significant role in fraudulent financial reporting.
Original language | English (US) |
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Pages (from-to) | 183-198 |
Number of pages | 16 |
Journal | Journal of Business Ethics |
Volume | 15 |
Issue number | 2 |
DOIs | |
State | Published - Feb 1996 |
Externally published | Yes |
ASJC Scopus subject areas
- Business and International Management
- General Business, Management and Accounting
- Arts and Humanities (miscellaneous)
- Economics and Econometrics
- Law