Abstract:Motivated by "inability thesis," this chapter examines the role of culture and human behavior in the context of Fraudulent financial reporting. Our study shows how the culture was used and abused in an environment where ethical decisions were replaced with the need to portray "business as usual" when in fact, the corporation was collapsing. In Toshiba's case, the top management institutionalized various inappropriate accounting treatments directly and indirectly through their subordinates' understanding (and/o… Show more
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