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首页> 外文期刊>Journal of Business Ethics >Corporate Fraud and Managers' Behavior: Evidence from the Press
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Corporate Fraud and Managers' Behavior: Evidence from the Press

机译：公司欺诈与经理行为：来自媒体的证据

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摘要

Based on evidence from press articles covering 39 corporate fraud cases that went public during the period 1992-2005, the objective of this article is to examine the role of managers' behavior in the commitment of the fraud. This study integrates the fraud triangle (FT) and the theory of planned behavior (TPB) to gain a better understanding of fraud cases. The results of the analysis suggest that personality traits appear to be a major fraud-risk factor. The analysis was further validated through a quantitative analysis of keywords which confirmed that keywords associated with the attitudes/rationalizations component of the integrated theory were predominately found in fraud firms as opposed to a sample of control firms. The results of the study suggest that auditors should evaluate the ethics of management through the components of the TPB: the assessment of attitude, subjective norms, perceived behavioral control and moral obligation. Therefore, it is potentially important that the professional standards that are related to fraud detection strengthen the emphasis on managers' behavior that may be associated with unethical behavior.
机译：基于涵盖1992年至2005年期间公开的39项公司欺诈案件的新闻报道的证据，本文的目的是研究经理行为在欺诈行为中的作用。本研究将欺诈三角（FT）与计划行为理论（TPB）集成在一起，以更好地理解欺诈案件。分析结果表明，人格特质似乎是主要的欺诈风险因素。通过对关键字的定量分析进一步验证了该分析，该分析确认与集成理论的态度/合理化组成部分相关的关键字主要是在欺诈性公司中发现，而不是在控制公司中。研究结果表明，审计师应通过城规会的组成部分评估管理的道德：态度，主观规范，感知的行为控制和道德义务的评估。因此，潜在的重要问题是与欺诈检测相关的专业标准应加强对可能与不道德行为有关的经理行为的重视。

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