메뉴 건너뛰기




Volumn 24, Issue 1, 2005, Pages 55-75

CFO intentions of fraudulent financial reporting

Author keywords

Company size; Compensation; Financial statement fraud; Reasoned action model

Indexed keywords


EID: 27644521295     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: 10.2308/aud.2005.24.1.55     Document Type: Article
Times cited : (39)

References (29)
  • 1
    • 0001744637 scopus 로고
    • The prediction of behavioral intentions in a choice situation
    • Ajzen, I., and M. Fishbein. 1969. The prediction of behavioral intentions in a choice situation. Journal of Experimental Social Psychology 34: 400-416.
    • (1969) Journal of Experimental Social Psychology , vol.34 , pp. 400-416
    • Ajzen, I.1    Fishbein, M.2
  • 3
    • 0003835670 scopus 로고    scopus 로고
    • Statement of Auditing Standards No. 82. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1997. Consideration of Fraud in a Financial Statement Audit. Statement of Auditing Standards No. 82. New York, NY: AICPA.
    • (1997) Consideration of Fraud in A Financial Statement Audit
  • 5
    • 0141871568 scopus 로고
    • Effects of ability groupings in schools related to individual differences in characteristics in achievement-related motivation
    • University of Michigan-Ann Arbor
    • Atkinson, J. W., and P. O'Connor. 1963. Effects of ability groupings in schools related to individual differences in characteristics in achievement-related motivation. Cooperative Research Project No. 1283, University of Michigan-Ann Arbor.
    • (1963) Cooperative Research Project No. 1283 , vol.1283
    • Atkinson, J.W.1    O'Connor, P.2
  • 6
    • 0002577326 scopus 로고
    • Can illegal corporate behavior be predicted? An event history analysis
    • Baucus, M. S., and J. P. Near. 1991. Can illegal corporate behavior be predicted? An event history analysis. Academy of Management Journal 34 (1): 9-36.
    • (1991) Academy of Management Journal , vol.34 , Issue.1 , pp. 9-36
    • Baucus, M.S.1    Near, J.P.2
  • 8
    • 18144416488 scopus 로고
    • Models of attitude-behavior relations
    • Bentler, P. M., and G. Speckart. 1979. Models of attitude-behavior relations. Psychological Review 86 (5): 452-464.
    • (1979) Psychological Review , vol.86 , Issue.5 , pp. 452-464
    • Bentler, P.M.1    Speckart, G.2
  • 9
    • 0006023911 scopus 로고    scopus 로고
    • Encino, CA: Multivariate Software, Inc.
    • _. 2004. EQS for Windows 6.1. Encino, CA: Multivariate Software, Inc.
    • (2004) EQS for Windows 6.1
  • 10
    • 85035356797 scopus 로고
    • A formal theory of differentiation in organizations
    • Blau, J. S. 1970. A formal theory of differentiation in organizations. American Sociological Review 35: 201-218.
    • (1970) American Sociological Review , vol.35 , pp. 201-218
    • Blau, J.S.1
  • 12
    • 0030078417 scopus 로고    scopus 로고
    • What's wrong with the Treadway Commission report? Experimental analyses of the effects of personal values and codes of conduct on fraudulent financial reporting
    • Brief, A. P., J. M. Dukerich, P. R. Brown, and J. F. Brett. 1996. What's wrong with the Treadway Commission report? Experimental analyses of the effects of personal values and codes of conduct on fraudulent financial reporting. Journal of Business Ethics 15: 183-198.
    • (1996) Journal of Business Ethics , vol.15 , pp. 183-198
    • Brief, A.P.1    Dukerich, J.M.2    Brown, P.R.3    Brett, J.F.4
  • 13
    • 45549110622 scopus 로고
    • The structure and antecedents of the normative and attitudinal components of Fishbein's theory of reasoned action
    • Burnkrant, R. E., and T. J. Page, Jr. 1988. The structure and antecedents of the normative and attitudinal components of Fishbein's theory of reasoned action. Journal of Experimental Social Psychology 24:66-87.
    • (1988) Journal of Experimental Social Psychology , vol.24 , pp. 66-87
    • Burnkrant, R.E.1    Page Jr., T.J.2
  • 15
    • 0001156731 scopus 로고
    • On the dynamics of corporate size and illegal activity: An empirical assessment
    • Dalton, D. R., and I. F. Kesner. 1988. On the dynamics of corporate size and illegal activity: An empirical assessment. Journal of Business Ethics 7: 861-870.
    • (1988) Journal of Business Ethics , vol.7 , pp. 861-870
    • Dalton, D.R.1    Kesner, I.F.2
  • 16
    • 85019464364 scopus 로고    scopus 로고
    • Measurement and combination of red flags to assess the risk of management fraud: A fuzzy set approach
    • Deshmukh, A., J. Romine, and P. Seigel. 1997. Measurement and combination of red flags to assess the risk of management fraud: A fuzzy set approach. Managerial Finance 23: 35-48.
    • (1997) Managerial Finance , vol.23 , pp. 35-48
    • Deshmukh, A.1    Romine, J.2    Seigel, P.3
  • 17
    • 84973700609 scopus 로고
    • Measuring social desirability: Short forms of the Marlowe-Crowne social desirability scale
    • Fisher, D. G., and C. Fick. 1993. Measuring social desirability: Short forms of the Marlowe-Crowne social desirability scale. Educational and Psychological Measures: 427-424.
    • (1993) Educational and Psychological Measures , pp. 427-1424
    • Fisher, D.G.1    Fick, C.2
  • 18
    • 0000447262 scopus 로고    scopus 로고
    • A generalized qualitative-response model and the analysis of management fraud
    • Hansen, J. V., J. B. McDonald, W. F. Messier, and T. B. Bell. 1996. A generalized qualitative-response model and the analysis of management fraud. Management Science 42: 1022-1032.
    • (1996) Management Science , vol.42 , pp. 1022-1032
    • Hansen, J.V.1    McDonald, J.B.2    Messier, W.F.3    Bell, T.B.4
  • 19
    • 84973820781 scopus 로고
    • An empirical examination of the causes of corporate wrongdoing in the United States
    • Hill, C. W. L., P. C. Kelley, B. R. Agle, M. A. Hitt, and R. E. Hoskisson. 1992. An empirical examination of the causes of corporate wrongdoing in the United States. Human Relations 45: 1055-1076.
    • (1992) Human Relations , vol.45 , pp. 1055-1076
    • Hill, C.W.L.1    Kelley, P.C.2    Agle, B.R.3    Hitt, M.A.4    Hoskisson, R.E.5
  • 22
    • 0007073036 scopus 로고    scopus 로고
    • Montvale, NJ: KPMG, LLP
    • KPMG 1999. 1998 Fraud Survey. Montvale, NJ: KPMG, LLP.
    • (1999) 1998 Fraud Survey
  • 24
    • 38249026714 scopus 로고
    • The efficacy of a red flags questionnaire for assessing the possibility of fraud
    • Pincus, K. V. 1989. The efficacy of a red flags questionnaire for assessing the possibility of fraud. Accounting, Organizations and Society 14: 153-163.
    • (1989) Accounting, Organizations and Society , vol.14 , pp. 153-163
    • Pincus, K.V.1
  • 26
    • 0000232211 scopus 로고
    • The effects of fraud signals, evidence order, and group-assisted counsel on independent auditor judgment
    • Reckers, P. M. J., and J. J. Schultz. 1993. The effects of fraud signals, evidence order, and group-assisted counsel on independent auditor judgment. Behavioral Research in Accounting 5: 124-144.
    • (1993) Behavioral Research in Accounting , vol.5 , pp. 124-144
    • Reckers, P.M.J.1    Schultz, J.J.2
  • 28
    • 84934350018 scopus 로고
    • The decomposition of antitrust: Testing a multi-level, longitudinal model of profit-squeeze
    • Simpson, S. S. 1986. The decomposition of antitrust: Testing a multi-level, longitudinal model of profit-squeeze. American Sociological Review 51 (December): 859-875.
    • (1986) American Sociological Review , vol.51 , Issue.DECEMBER , pp. 859-875
    • Simpson, S.S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.