The Antecedents and Consequences of Top Management Fraud
从心理学、社会学、经济学和犯罪学视角，分析了高层管理欺诈的性质、范围、前因及后果，并探讨了其对股东、债权人、管理者、社区和社会等利益相关者的影响。
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.