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

Abstract
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.
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DOI 10.1007/s10551-018-3982-3
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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.

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