Corporate Fraud and Managers’ Behavior: Evidence from the Press

Cohen, Jeffrey P.; Ding, Yuan; Lesage, Cédric; Stolowy, Hervé

doi:10.1007/978-94-007-2926-1_8

Cited by 92 publications

(153 citation statements)

References 46 publications

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“…Any action guided by rules regarding what constitutes right or wrong in a particular situation is considered a moral action (Cohen, Ding, Lesage, & Stolowy, 2010;Free & Murphy, 2013;Murphy & Dacin, 2011;Cooper et al, 2013;Stuebs & Wilkinson, 2010). To explain acts of crime, the starting point should be to explain why people follow or break rules of conduct as stated in law (Wikström et al, 2012, p. 12).…”

Section: 1explaining Crime As Moral Actionmentioning

confidence: 99%

“…To explain acts of crime, the starting point should be to explain why people follow or break rules of conduct as stated in law (Wikström et al, 2012, p. 12). These are the phenomena that a theory of crime causation needs to explain -the factors that motivate individuals (in their environment) to break moral rules and commit criminal acts (Cohen et al, 2010;Cooper et al, 2013;Free & Murphy, 2013;Murphy & Dacin, 2011;Stuebs & Wilkinson, 2010). In this regard, SAT is interested in the causes of moral rule-breaking, not in the evaluation (rightness or wrongness) of their reasons for breaking (or refraining from breaking) the law (Bouhana & Wikström, 2008, p. 6).…”

Section: 1explaining Crime As Moral Actionmentioning

confidence: 99%

“…Each complex organisation has an "ethical tone" that either reinforces or opposes rule violations (Albrecht et al, 2014;Cohen et al, 2010;Davis & Pesch, 2013;Gabbioneta et al, 2013). An industry subculture that fuels unethical behaviour quickly cuts into the occupational subcultures in organisations (e.g., accounting, law, or medicine) that characterise that industry and are then rationalised as the conventional way of doing things (Murphy & Dacin, 2011).…”

Section: The Structural and Contextual Features Of Fraud In Accountinmentioning

confidence: 99%

“…Industry subcultures that are favourable to criminogenic behaviour can be incorporated into organisational subcultures that are able to maintain certain criminal activities as acceptable or recognised behaviour (Cohen et al, 2010;Clor-Proell, Proell, & Kaplan, 2015;Payne, 2012).…”

Section: The Structural and Contextual Features Of Fraud In Accountinmentioning

confidence: 99%

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Theorizing Financial Crimes as Moral Actions

Lokanan

2017

European Accounting Review

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Abstract:The paper maintains that all acts of financial crimes can be explained within a general theory of moral action and analyzed as such. In this regard, the paper presents such a theorySituational Action Theory (SAT) -and argues that acts of financial crimes result from a perception-choice process involving rational deliberation and experimental habituation, themselves the outcomes of interactions between individuals and their environments. To examine this argument, the paper draws on two recent high profile fraud cases to critically discuss the extent to which these crimes should be meaningfully and innovatively analysed as moral actions and the moral context in which they occur. The findings indicate that the feature most relevant to a criminogenic is its moral context in relation to the opportunities and frictions that it generates. As such, environmental factors along with psychosocial processes of moral education become particularly important in the explanation of why certain moral contexts emerge in particular kinds of settings at a particular point in time. In this regard, SAT can be used as a powerful overarching framework to gain a more comprehensive understanding of peoples' choice processes to breach moral rules and devise effective crime prevention strategies to combat fraud.

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Section: 1explaining Crime As Moral Actionmentioning

confidence: 99%

Section: 1explaining Crime As Moral Actionmentioning

confidence: 99%

Section: The Structural and Contextual Features Of Fraud In Accountinmentioning

confidence: 99%

Section: The Structural and Contextual Features Of Fraud In Accountinmentioning

confidence: 99%

See 2 more Smart Citations

Theorizing Financial Crimes as Moral Actions

Lokanan

2017

European Accounting Review

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“…One area in which the theory of planned behaviour is applied is in business ethics. Examples of topics studied are ethical decision making by managers and business professionals (Buchan, 2005;Hoffman, Hoelscher & Sorenson, 2006;Cohen, Ding, Lesage & Stolowy, 2010) and user intentions toward pirated software (Chen, Pan & Pan, 2009;Yoon, 2011). It is notable that many of these studies extend the theory of planned behaviour.…”

Section: Theory Of Planned Behaviour In Business Administrationmentioning

confidence: 99%