TY - JOUR
T1 - The antecedents and consequences of top management fraud
AU - Zahra, Shaker A.
AU - Priem, Richard L.
AU - Rasheed, Abdul A.
PY - 2005/12
Y1 - 2005/12
N2 - 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.
AB - 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.
KW - Antecedents of fraud
KW - Consequences of fraud
KW - Financial misstatements
KW - Malfeasance
KW - Top management fraud
UR - http://www.scopus.com/inward/record.url?scp=28144464266&partnerID=8YFLogxK
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U2 - 10.1177/0149206305279598
DO - 10.1177/0149206305279598
M3 - Review article
AN - SCOPUS:28144464266
SN - 0149-2063
VL - 31
SP - 803
EP - 828
JO - Journal of Management
JF - Journal of Management
IS - 6
ER -