Fraud in accounting, organizations and society: extending the boundaries of research

David J Cooper, Tina Dacin, Donald Palmer

Research output: Contribution to journalArticle

41 Citations (Scopus)

Abstract

Concerns about fraud have been of practical significance for as long as written records have been kept, and indeed may be a significant reason for the development of writing and record keeping (Basu and Waymire, 2006 and Ezzamel, 2012). Much of the fraud literature starts with a recitation of infamous accounting (Clikeman, 2009) and corporate scandals and frauds (Punch, 1996), and these often excite public interest and concern. Concern with fraud and white collar crime affects public confidence in institutions as diverse as stock markets, auditors, bankers, corporate executives and government (Sanders & Hamilton, 1997). Various corporate, social and political scandals, fraud and corruption in government, and the fraudulent practices in politics, financial institutions, corporations, NGOs and religious institutions impact the legitimacy of such institutions. It also impacts how economic, political and social life is organized, and our attitudes and policies toward innovation, entrepreneurship and compliance to rules and law (Snider, 2000). Yet we also know that there is much moral ambiguity in life and managers (and accountants) spend much of their life in ‘moral mazes’ (Jackal, 1988), negotiating and making sense of everyday fraud and wrongdoing.
LanguageEnglish
Article numbern/a
Pagesn/a
JournalAccounting, Organizations and Society
Volumen/a
Issue numbern/a
Early online date16 Nov 2013
DOIs
Publication statusE-pub ahead of print - 16 Nov 2013

Fingerprint

fraud
scandal
stock market
public interest
entrepreneurship
corruption
non-governmental organization
corporation
legitimacy
confidence
Society
Fraud
offense
manager
innovation
Law
politics
economics
Government

Keywords

  • accounting fraud
  • fraud
  • corporate scandals

Cite this

Cooper, David J ; Dacin, Tina ; Palmer, Donald. / Fraud in accounting, organizations and society : extending the boundaries of research. In: Accounting, Organizations and Society. 2013 ; Vol. n/a, No. n/a. pp. n/a.
@article{0608def02b5445f1a22e7ad7c9b951af,
title = "Fraud in accounting, organizations and society: extending the boundaries of research",
abstract = "Concerns about fraud have been of practical significance for as long as written records have been kept, and indeed may be a significant reason for the development of writing and record keeping (Basu and Waymire, 2006 and Ezzamel, 2012). Much of the fraud literature starts with a recitation of infamous accounting (Clikeman, 2009) and corporate scandals and frauds (Punch, 1996), and these often excite public interest and concern. Concern with fraud and white collar crime affects public confidence in institutions as diverse as stock markets, auditors, bankers, corporate executives and government (Sanders & Hamilton, 1997). Various corporate, social and political scandals, fraud and corruption in government, and the fraudulent practices in politics, financial institutions, corporations, NGOs and religious institutions impact the legitimacy of such institutions. It also impacts how economic, political and social life is organized, and our attitudes and policies toward innovation, entrepreneurship and compliance to rules and law (Snider, 2000). Yet we also know that there is much moral ambiguity in life and managers (and accountants) spend much of their life in ‘moral mazes’ (Jackal, 1988), negotiating and making sense of everyday fraud and wrongdoing.",
keywords = "accounting fraud, fraud, corporate scandals",
author = "Cooper, {David J} and Tina Dacin and Donald Palmer",
year = "2013",
month = "11",
day = "16",
doi = "10.1016/j.aos.2013.11.001",
language = "English",
volume = "n/a",
pages = "n/a",
journal = "Accounting, Organizations and Society",
issn = "0361-3682",
number = "n/a",

}

Fraud in accounting, organizations and society : extending the boundaries of research. / Cooper, David J; Dacin, Tina; Palmer, Donald.

In: Accounting, Organizations and Society, Vol. n/a, No. n/a, n/a, 16.11.2013, p. n/a.

Research output: Contribution to journalArticle

TY - JOUR

T1 - Fraud in accounting, organizations and society

T2 - Accounting, Organizations and Society

AU - Cooper, David J

AU - Dacin, Tina

AU - Palmer, Donald

PY - 2013/11/16

Y1 - 2013/11/16

N2 - Concerns about fraud have been of practical significance for as long as written records have been kept, and indeed may be a significant reason for the development of writing and record keeping (Basu and Waymire, 2006 and Ezzamel, 2012). Much of the fraud literature starts with a recitation of infamous accounting (Clikeman, 2009) and corporate scandals and frauds (Punch, 1996), and these often excite public interest and concern. Concern with fraud and white collar crime affects public confidence in institutions as diverse as stock markets, auditors, bankers, corporate executives and government (Sanders & Hamilton, 1997). Various corporate, social and political scandals, fraud and corruption in government, and the fraudulent practices in politics, financial institutions, corporations, NGOs and religious institutions impact the legitimacy of such institutions. It also impacts how economic, political and social life is organized, and our attitudes and policies toward innovation, entrepreneurship and compliance to rules and law (Snider, 2000). Yet we also know that there is much moral ambiguity in life and managers (and accountants) spend much of their life in ‘moral mazes’ (Jackal, 1988), negotiating and making sense of everyday fraud and wrongdoing.

AB - Concerns about fraud have been of practical significance for as long as written records have been kept, and indeed may be a significant reason for the development of writing and record keeping (Basu and Waymire, 2006 and Ezzamel, 2012). Much of the fraud literature starts with a recitation of infamous accounting (Clikeman, 2009) and corporate scandals and frauds (Punch, 1996), and these often excite public interest and concern. Concern with fraud and white collar crime affects public confidence in institutions as diverse as stock markets, auditors, bankers, corporate executives and government (Sanders & Hamilton, 1997). Various corporate, social and political scandals, fraud and corruption in government, and the fraudulent practices in politics, financial institutions, corporations, NGOs and religious institutions impact the legitimacy of such institutions. It also impacts how economic, political and social life is organized, and our attitudes and policies toward innovation, entrepreneurship and compliance to rules and law (Snider, 2000). Yet we also know that there is much moral ambiguity in life and managers (and accountants) spend much of their life in ‘moral mazes’ (Jackal, 1988), negotiating and making sense of everyday fraud and wrongdoing.

KW - accounting fraud

KW - fraud

KW - corporate scandals

U2 - 10.1016/j.aos.2013.11.001

DO - 10.1016/j.aos.2013.11.001

M3 - Article

VL - n/a

SP - n/a

JO - Accounting, Organizations and Society

JF - Accounting, Organizations and Society

SN - 0361-3682

IS - n/a

M1 - n/a

ER -