“…We do not test whether a particular norm, standard or regulation has been, or will be abused for embezzlement motives, but rather whether the norm, standard or Test for norms, standards and regulations regulation can facilitate the abuse of trust without being subject to detection or an applicable sanction. Several examples of abuse can be cited, such as creative accounting (Gupta and Kumar, 2020;Lokanan, 2019), using actual economic norms for the diversion of funds through the payment of non-legitimate bonus and dividends obtained out of inflated profits (Crutchley et al, 2007;Ndzi, 2019;Oppenheimer, 2011;Young, 2020), or abusive tax avoidance through cost inflation to reduce taxable income, or the transfer of assets to countries with lower tax regimes with the adoption of abusive transfer prices (Autenne et al, 2018;Beer et al, 2021;Bridges, 1997;Peacock, 1997;Quentin, 2016;Riedel, 2018). To be clear, we are not claiming that all these abuses are related to specific standards, norms or regulations, but rather, we are evaluating whether specific standards, norms and regulations can facilitate the occurrence of embezzlement.…”