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Understanding the Theoretical Underpinnings of Corporate Fraud

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  • Naman Desai

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  • Naman Desai, 2020. "Understanding the Theoretical Underpinnings of Corporate Fraud," Vikalpa: The Journal for Decision Makers, , vol. 45(1), pages 25-31, March.
    • Handle: RePEc:sae:vikjou:v:45:y:2020:i:1:p:25-31
    DOI: 10.1177/0256090920917789
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    References listed on IDEAS

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    1. Agarwalla, Sobhesh Kumar & Desai, Naman & Tripathy, Arindam, 2017. "The impact of self-deception and professional skepticism on perceptions of ethicality," Advances in accounting, Elsevier, vol. 37(C), pages 85-93.
    2. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    3. Langton, Lynn & Piquero, Nicole Leeper, 2007. "Can general strain theory explain white-collar crime? A preliminary investigation of the relationship between strain and select white-collar offenses," Journal of Criminal Justice, Elsevier, vol. 35(1), pages 1-15.
    4. Murphy, Pamela R., 2012. "Attitude, Machiavellianism and the rationalization of misreporting," Accounting, Organizations and Society, Elsevier, vol. 37(4), pages 242-259.
    5. Al-Shammari, Marwan & Rasheed, Abdul & Al-Shammari, Hussam A., 2019. "CEO narcissism and corporate social responsibility: Does CEO narcissism affect CSR focus?," Journal of Business Research, Elsevier, vol. 104(C), pages 106-117.
    6. Charles Ham & Mark Lang & Nicholas Seybert & Sean Wang, 2017. "CFO Narcissism and Financial Reporting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 55(5), pages 1089-1135, December.
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    Cited by:

    1. Namrata Sandhu & Shefali Saluja, 2023. "Fraud Triangle as an Audit Tool," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 48(3), pages 418-443, August.

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