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The Antecedents and Consequences of Top Management Fraud

Carlson School of Management, University of Minnesota, 321 19th Ave. South, Minneapolis MN 55455, szahra{at}earthlink.net, szahra{at}babson.edu

Richard L. Priem

School of Business Administration (S387), The University of Wisconsin-Milwaukee, Milwaukee, WI 53201

Abdul A. Rasheed

Department of Management, College of Business Administration, University of Texas at Arlington, Arlington, TX 76019

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.

Key Words: top management fraud • antecedents of fraud • consequences of fraud • financial misstatements • malfeasance

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