Journal of Business Ethics 162 (3):645-673 (2020)

This study explores how financial executives retrospectively account for their crossing the line into financial statement fraud while acting within or reacting to a financialized corporate environment. We conduct our investigation through face-to-face interviews with 13 former C-suite financial executives who were involved in and indicted for major cases of accounting fraud. Five different themes of accounts emerged from the narratives, characterizing executives’ fraud immersion as a meaning-making process by which the particulars of the proximal social context and individual motivations collectively molded executives’ vocabularies of fraud immersion. Our executives’ narratives portray their fraud entanglement as typically occurring in small, incremental steps. Their accounts expand our understanding of the influence of socialization on executive-level financial fraud beyond the individualized focus of the fraud triangle model.
Keywords No keywords specified (fix it)
Categories (categorize this paper)
DOI 10.1007/s10551-018-3982-3
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

PhilArchive copy

Upload a copy of this paper     Check publisher's policy     Papers currently archived: 64,107
External links

Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library

References found in this work BETA

The Phenomenology of the Social World*[1932].Alfred Schutz - 2007 - In Craig J. Calhoun (ed.), Contemporary Sociological Theory. Blackwell. pp. 2--32.
The Corporate Psychopaths Theory of the Global Financial Crisis.Clive R. Boddy - 2011 - Journal of Business Ethics 102 (2):255-259.
White Collar Crime.Edwin H. Sutherland - 1952 - Science and Society 16 (2):183-186.

View all 13 references / Add more references

Citations of this work BETA

Add more citations

Similar books and articles

Business Ethics – Deontologically Revisited.Edwin R. Micewski & Carmelita Troy - 2007 - Journal of Business Ethics 72 (1):17-25.
Fraud: The World of Ona'ah.Nils F. Schott (ed.) - 2013 - Stanford University Press.
Moral, Social, and Economic Dimensions of Insurance Claims Fraud.Sharon Tennyson - 2008 - Social Research: An International Quarterly 75 (4):1181-1204.
Defining and Understanding Fraud: A South African Case Study.G. J. Rossouw - 2000 - Business Ethics Quarterly 10 (4):885-895.


Added to PP index

Total views
7 ( #1,043,403 of 2,454,648 )

Recent downloads (6 months)
1 ( #449,377 of 2,454,648 )

How can I increase my downloads?


My notes