An “American Dream” theory of corporate executive Fraud

Choo, Freddie; Tan, Kim B.

doi:10.1016/j.accfor.2006.12.004

Cited by 73 publications

(93 citation statements)

References 12 publications

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“…Just like, the agency theory, Stewardship theory cannot explain the complex behavior of leaders, such as their willingness to commit fraud (Choo and Tan, 2007). …”

Section: Stewardship Theorymentioning

confidence: 99%

Detection of Fraud in Financial Statements: French Companies as a Case Study

Amara¹,

Amar²,

Jarboui³

2013

IJARAFMS

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“…Just like, the agency theory, Stewardship theory cannot explain the complex behavior of leaders, such as their willingness to commit fraud (Choo and Tan, 2007). …”

Section: Stewardship Theorymentioning

confidence: 99%

Detection of Fraud in Financial Statements: French Companies as a Case Study

Amara¹,

Amar²,

Jarboui³

2013

IJARAFMS

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“…Consequently, an argument can be made that SAT has limited explanatory power (Pauwels & Svensson, 2010). However, this is a problem with all theories of crime causation (Choo & Tan, 2007;Cooper et al, 2013;Donegan & Gagon, 2008;Dorminey et al, 2010). The explanation remains in the choices of the individual.…”

Section: Situational Action Theory Of Crime Causation: a Brief Overviewmentioning

confidence: 99%

“…see Choo & Tan, 2007;Cooper et al 2013;Donegan & Gagon, 2008;Lokanan, 2015a). However, of late, a small, but emerging band of accounting scholars have started to step out of this ontological box and portray financial fraud less as the result of individual deviance and more as the outcome of societal and organisation collusion (Braithwaite, 2013;Dedoulis, 2006;Donegan & Ganon, 2008;Free, Macintosh, & Stein, 2007;Free & Murphy, 2013;Gabbioneta et al, 2013;Stuebs & Wilkinson, 2010).…”

Section: The Structural and Contextual Features Of Fraud In Accountinmentioning

confidence: 99%

“…Others look at the decision to offend through the lens of the dominant decision maker (Beasley et al, 2010;Choo & Tan, 2007;Farber, 2005;Macintosh, 2009;Power, 2013). Cast in terms of an institutional apparatus, the most striking feature of this account is that organisational leaders engage in corporate misconduct against the organisation, its employees and stakeholders (Power, 2013, p. 539).…”

Section: Individual Decision Making and The Choice To Offend In Accoumentioning

confidence: 99%

“…Resisting the tendency to focus on the "individualisation" and "responsibilisation" of corporate offending (Power, 2013, p. 526) that frame "fraud risks" around vectors of the individual morality of the offender, the present paper casts the analysis more broadly to examine the situational mechanisms that link the individual's action to his or her environment (e.g. see also Beneish & Vargus, 2002;Choo & Tan, 2007;Cooper, Dacin, & Palmer, 2013;Donegan & Gagon, 2008;Free & Murphy, 2013).…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

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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Models to Study the New Age Financial Crimes

Gupta

2023

Financial Crimes

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An “American Dream” theory of corporate executive Fraud

Cited by 73 publications

References 12 publications

Detection of Fraud in Financial Statements: French Companies as a Case Study

Detection of Fraud in Financial Statements: French Companies as a Case Study

Theorizing Financial Crimes as Moral Actions

Models to Study the New Age Financial Crimes

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