2005-12-17

FRAUDE. Ora aqui está um artigo com um tópico interessante e, dizem alguns muito atentos, bastante actual. Trata de "The Antecedents and Consequences of Top Management Fraud" da autoria de Shaker A. Zahra, Richard L. Priem e Abdul A. Rasheed saído no Journal of Management (31, pp.803-828):

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.

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