What's wrong with the treadway commission report? Experimental analyses of the effects of personal values and codes of conduct on fraudulent financial reporting

Arthur P. Brief, Janet M. Dukerich, Paul R. Brown, Joan F. Brett

Research output: Contribution to journalArticle

86 Scopus citations

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 languageEnglish (US)
Pages (from-to)183-198
Number of pages16
JournalJournal of Business Ethics
Volume15
Issue number2
DOIs
StatePublished - Feb 1996
Externally publishedYes

ASJC Scopus subject areas

  • Business and International Management
  • Business, Management and Accounting(all)
  • Arts and Humanities (miscellaneous)
  • Economics and Econometrics
  • Law

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