The Antecedents and Consequences of Top Management Fraud

Fraud by top management is a topic that has stirred public interest, concern, and controversy. In this article, the authors analyze fraud by senior executives in terms of its nature, scope, antecedents, and consequences. They draw on the fields of psychology, sociology, economics, and criminology to...

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Bibliographic Details
Published in:Journal of management 2005-12, Vol.31 (6), p.803-828
Main Authors: Zahra, Shaker A., Priem, Richard L., Rasheed, Abdul A.
Format: Article
Language:English
Subjects:
Corporate management
Executives
Fraud
Impact analysis
Studies
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Summary:Fraud by top management is a topic that has stirred public interest, concern, and controversy. In this article, the authors analyze fraud by senior executives in terms of its nature, scope, antecedents, and consequences. They draw on the fields of psychology, sociology, economics, and criminology to identify societal-, industry, and firm-level antecedents of management fraud and the individual differences that enhance or neutralize the likelihood and degree of such fraud. The authors also review the consequences of management fraud on various stakeholder groups such as shareholders, debtholders, managers, local communities, and society.
ISSN:0149-2063
1557-1211
DOI:10.1177/0149206305279598