Mapa Conceitual da Fraude: Configuração Teórica e Empírica dos Estudos Internacionais e Oportunidades de Pesquisas Futuras
DOI:
https://doi.org/10.17524/repec.v11i0.1665Palavras-chave:
Fraude, Mapa Conceitual, Revisão de literatura, Síntese de PesquisaResumo
Objetivo: Explicar o fenômeno da fraude pela construção de um mapa conceitual e sintetizar os diversos tipos de fraudes. Método: O estudo realizou uma revisão de literatura, por meio nos trabalhos teóricos e uma síntese de pesquisa, referente aos trabalhos empíricos. Resultados: A revisão de literatura construída permitiu identificar que a Teoria do Triângulo da Fraude teve sua origem a partir do crime de colarinho branco. Os elementos da teoria (oportunidade, motivação e racionalização) evoluíram desde 1950 e recentemente são criticados, pois descobertas têm sido feitas que modificam o entendimento dos motivos ex ante. Principalmente, demonstram evidências de que o elemento racionalização (a parte cognitiva) é limitado e ainda não está claro na literatura. Além disso o trabalho traz as revistas e autores mais profícuos da temática das fraudes. Contribuições: As evidências desta pesquisa demonstram a interdisciplinaridade do tema e apontam oportunidades de pesquisas. Este trabalho contribui, também, para as pesquisas de prevenção e detecção da fraude, pelo entendimento dos motivos que levam indivíduos a tais atos criminosos ou desvios de conduta.Referências
American Institute of Certified Public Accountants (AICPA). 2002. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 99. New York: AICPA.
Albrecht, W. S., Albrecht, C. C., & Albrecht, C. O. (2004). Fraud and corporate executives: Agency, stewardship and broken trust. Journal of Forensic Accounting, 5(1), 109-130.
Albrecht, C., & Albrecht, C. (2008). The Nature of Financial Statement Fraud. Internal Auditing, 23(4), 22-27.
Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2011). Fraud examination. Cengage Learning.
Albrecht, W. S., Howe, K. R., & Romney, M. B. (1984). Deterring fraud: the internal auditor's perspective. Inst of Internal Auditors., Altamonte Springs, FL.
Ball, R. (2009). Market and political/regulatory perspectives on the recent accounting scandals. Journal of Accounting Research, 47(2), 277-323. [22] DOI: 10.1111/j.1475-679X.2009.00325.x
Bandura, A. (1986). The explanatory and predictive scope of self-efficacy theory. Journal of social and clinical psychology, 4(3), 359-373.
Bandura, A. (1991). Social cognitive theory of self-regulation. Organizational behavior and human decision processes, 50(2), 248-287. DOI: https://doi.org/10.1016/0749-5978(91)90022-L
Bandura, A. (1999). Social cognitive theory: An agentic perspective. Asian journal of social psychology, 2(1), 21-41. DOI: 10.1111/1467-839X.00024
Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, 71(4), 443-465. [41]
Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Lapides, P. D. (2000). Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons, 14(4), 441-454. [43] DOI: https://doi.org/10.2308/acch.2000.14.4.441
Benson, M. L. (1985). Denying the guilty mind: accounting for involvement in a white‐collar crime. Criminology, 23(4), 583-607. [76] DOI: 10.1111/j.1745-9125.1985.tb00365.x
Benson, M. L., & Moore, E. (1992). Are white-collar and common offenders the same? An empirical and theoretical critique of a recently proposed general theory of crime. Journal of Research in Crime and Delinquency, 29(3), 251-272. [77] DOI: https://doi.org/10.1177/0022427892029003001
Berle, A., & Means, G. (1932). The Modern Corporation and Private Property Macmillan. New York.
Bonner, S. E., Palmrose, Z. V., & Young, S. M. (1998). Fraud type and auditor litigation: An analysis of SEC accounting and auditing enforcement releases. Accounting Review, 73(4)503-532. [75]
Borba, J. A. Maragno, L. M. D. Mapa Conceitual Da Temática Fraude: Um Entendimento A Partir Da Revisão De Literatura De Natureza Teórica . In: XVII USP International Conference in Accounting. 2017, São Paulo. Anais... São Paulo: USP, 2017.
Brigatto, Gustavo (2017). Herdeiro da Samsung é interrogado por 22 horas e pode ser preso. Disponível em:<http://www.valor.com.br/empresas/4835530/herdeiro-da-samsung-e-interrogado-por-22-horas-e-pode-ser-preso> Acesso em: 14/01/2017.
Brody, R. G., Brody, R. G., Perri, F. S., & Perri, F. S. (2016). Fraud detection suicide: the dark side of white-collar crime. Journal of Financial Crime, 23(4), 786-797. [64] DOI: https://doi.org/10.1108/JFC-09-2015-0043
Burrell, G., & Morgan, G. (1979). Sociological paradigms and organisational analysis (Vol. 248). london: Heinemann.
Carson, T. L. (2003). Self–interest and business ethics: Some lessons of the recent corporate scandals. Journal of Business Ethics, 43(4), 389-394. [14] DOI: https://doi.org/10.1023/A:1023013128621
Choo, F., & Tan, K. (2007). An “American Dream” theory of corporate executive Fraud. Accounting Forum. 31(2), 203-215. [19] DOI: https://doi.org/10.1016/j.accfor.2006.12.004
Cohen, L. E., & Felson, M. (1979). Social change and crime rate trends: A routine activity approach. American sociological review, 44(4), 588-608.
Coleman, J. W. (1987). Toward an integrated theory of white-collar crime. American Journal of Sociology, 93(2) 406-439. [5] DOI: https://doi.org/10.1086/228750
Compin, F. (2015). Tax fraud: a socially acceptable financial crime in France? Journal of Financial Crime, 22(4), 432-446. [72] DOI: https://doi.org/10.1108/JFC-09-2013-0052
Cooper, D. J., Dacin, T., & Palmer, D. A. (2013). Fraud in accounting, organizations and society: Extending the boundaries of research. Accounting, Organizations & Society, 38(6-7), 440-457. [27] DOI: https://doi.org/10.1016/j.aos.2013.11.001
Cooper, H. (2009). Research synthesis and meta-analysis: A step-by-step approach. (Vol. 2). Sage publications.
Cloward, R. A., & Ohlin, L. E. (2013). Delinquency and opportunity: A study of delinquent gangs (Vol. 6). Routledge.
Cressey, D. R. (1950). The criminal violation of financial trust. American Sociological Review, 15(6), 738-743. [3]
Cressey , D . R . (1953) Other People’s Money: A Study in the Social Psychology of Embezzlement . Glencoe: The Free Press.
Cressey, D. R. (1969). Theft of the nation: The structure and operations of organized crime in America (Vol. 174). Transaction Publishers.
Cumming, D., Dannhauser, R., & Johan, S. (2015). Financial market misconduct and agency conflicts: A synthesis and future directions. Journal of Corporate Finance, 34(4), 150-168. [30] DOI: https://doi.org/10.1016/j.jcorpfin.2015.07.016
Daboub, A. J., Rasheed, A. M. A., Priem, R. L., & Gray, D. A. (1995). Top management team characteristics and corporate illegal activity. Academy of Management Review, 20(1), 138-170. DOI: 10.5465/AMR.1995.9503271999
Dellaportas, S. (2013). Conversations with inmate accountants: Motivation, opportunity and the fraud triangle. Accounting fórum. 37(1), 29-39. DOI: https://doi.org/10.1016/j.accfor.2012.09.003
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of management, 16(1), 49-64. DOI: https://doi.org/10.1177/031289629101600103
Dorminey, J., Fleming, A. S., Kranacher, M. J., & Riley Jr, R. A. (2012). The evolution of fraud theory. Issues in Accounting Education, 27(2), 555-579. [25] DOI: https://doi.org/10.2308/iace-50131
Durkheim, É. (1893). De la division du travail social: étude sur l'organisation des sociétés supérieures. Alcan.
Durkheim, É. (1894). Les Règles de la méthode sociologique, Paris, Payot.
Eaton, T. V., & Korach, S. (2016). A Criminological Profile Of White-Collar Crime. Journal of Applied Business Research, 32(1), 129. [40]
Ensslin, L. Ensslin, S. R., Dutra, A. Nunes, N. A. Reis, C. (2017). BPM governance: a literature analysis of performance evaluation. Business Process Management Journal, 23(1), 71-86. DOI: https://doi.org/10.1108/BPMJ-11-2015-0159
Ensslin, S. R., Ensslin, L., Back, F., & Lacerda, R. T. de O. (2013). Improved decision aiding in human resource management: a case using constructivist multi-criteria decision aiding. International Journal of Productivity and Performance Management, 62(7), 735-757. DOI: https://doi.org/10.1108/IJPPM-04-2012-0039
Festinger, L. (1957). A theory of cognitive dissonance Evanston. IL: Row, Peterson.
Festinger, L. (1962). A theory of cognitive dissonance. Stanford University Press.
Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention and behavior: An introduction to research and theory. Reading, PA: Addison-Wesley.
Fisher, R. C. (1982). Income and grant effects on local expenditure: The flypaper effect and other difficulties. Journal of urban Economics, 12(3), 324-345. DOI: https://doi.org/10.1016/0094-1190(82)90021-3
Fligstein, N., & Roehrkasse, A. F. (2016). The Causes of Fraud in the Financial Crisis of 2007 to 2009: Evidence from the Mortgage-Backed Securities Industry. American Sociological Review, 81(4), 617-643. [65] DOI: https://doi.org/10.1177/0003122416645594
Free, C. (2015). Looking through the fraud triangle: a review and call for new directions. Meditari Accountancy Research, 23(2), 175-196. [33] DOI: https://doi.org/10.1108/MEDAR-02-2015-0009
Freeman, R. E. (1994). The politics of stakeholder theory: Some future directions. Business ethics quarterly, 4(4), 409-421.
Gerety, M., & Lehn, K. (1997). The causes and consequences of accounting fraud. Managerial and Decision Economics, 18(7-8)587-599. [51]
Goossen, M., Johansson Sevä, I., & Larsson, D. (2016). Basic human values and white-collar crime: Findings from Europe. European Journal of Criminology, 13(4), 434-452. [67] DOI: https://doi.org/10.1177/1477370816633260
Gottfredson, M. R., & Hirschi, T. (1990). A general theory of crime. Stanford University Press.
Hennes, K. M., Leone, A. J., & Miller, B. P. (2008). The importance of distinguishing errors from irregularities in restatement research: The case of restatements and CEO/CFO turnover. The Accounting Review, 83(6), 1487-1519. [44] DOI: https://doi.org/10.2308/accr.2008.83.6.1487
Hirschi, T., & Gottfredson, M. (1987). Causes of white‐collar crime. Criminology, 25(4), 949-974. DOI: 10.1111/j.1745-9125.1987.tb00827.x
Hogan, C. E., Rezaee, Z., Riley Jr, R. A., & Velury, U. K. (2008). Financial statement fraud: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 27(2), 231-252. [20] DOI: https://doi.org/10.2308/aud.2008.27.2.231
Holtfreter, K. (2005). Is occupational fraud “typical” white-collar crime? A comparison of individual and organizational characteristics. Journal of Criminal Justice, 33(4), 353-365. [54] DOI: https://doi.org/10.1016/j.jcrimjus.2005.04.005
Holtfreter, K. (2015). General theory, gender-specific theory, and white-collar crime. Journal of Financial Crime, 22(4), 422-431. [28] DOI: https://doi.org/10.1108/JFC-12-2014-0062
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. DOI: https://doi.org/10.1016/0304-405X(76)90026-X
Kagan, R. A., & Scholz, J. T. (1980). The “criminology of the corporation” and regulatory enforcement strategies. Organisation und Recht, 352-377. DOI: https://doi.org/10.1007/978-3-322-83669-4_21
Kranacher, M. J., R. A. Riley Jr., and J. T. Wells (2011). Forensic Accounting and Fraud Examination. New York, NY: John Wiley & Sons.
Lehman, C. R., & Okcabol, F. (2005). Accounting for crime. Critical Perspectives on Accounting, 16(5), 613-639. [18] DOI: https://doi.org/10.1016/j.cpa.2003.08.003
Levi, M. (2008). Organized fraud and organizing frauds Unpacking research on networks and organization. Criminology and Criminal Justice, 8(4), 389-419. [21] DOI: https://doi.org/10.1177/1748895808096470
Lewin, K. (2013). A dynamic theory of personality-selected papers. Read Books Ltd.
Lokanan, M. E. (2015). Challenges to the fraud triangle: Questions on its usefulness. Accounting Forum. 39(3), 201-224. [31] DOI: https://doi.org/10.1016/j.accfor.2015.05.002
McMahon, R., Pence, D., Bressler, L., & Bressler, M. S. (2016). New Tactics in Fighting Financial Crimes: Moving beyond the Fraud Triangle. Journal of Legal, Ethical and Regulatory Issues, 19(1), 16. [61]
Messner, S., & Rosenfeld, R. (1994). Crime and the American Dream. Belmont: Wadsworth.
Milgram, S. (1963). Behavioral Study of obedience. The Journal of abnormal and social psychology, 67(4), 371. DOI: http://dx.doi.org/10.1037/h0040525
Merton, R. K. (1938). Social structure and anomie. American sociological review, 3(5), 672-682.
Mui, G., & Mailley, J. (2015). A tale of two triangles: comparing the Fraud Triangle with criminology’s Crime Triangle. Accounting Research Journal, 28(1), 45-58. [32] DOI: https://doi.org/10.1108/ARJ-10-2014-0092
Murphy, P. R. (2012). Attitude, Machiavellianism and the rationalization of misreporting. Accounting, Organizations and Society, 37(4), 242-259. [74] DOI: https://doi.org/10.1016/j.aos.2012.04.002
Murphy, P. R., & Dacin, M. T. (2011). Psychological pathways to fraud: Understanding and preventing fraud in organizations. Journal of business ethics, 101(4), 601-618. [23] DOI: https://doi.org/10.1007/s10551-011-0741-0
Naylor, R. T. (2003). Towards a General Theory of Profit‐Driven Crimes. British Journal of Criminology, 43(1), 81-101. DOI: https://doi.org/10.1093/bjc/43.1.81
Omar, N., Johari, Z. A., & Hasnan, S. (2015). Corporate Culture and the Occurrence of Financial Statement Fraud: A Review of Literature. Procedia Economics and Finance, 31, 367-372. [34] DOI: https://doi.org/10.1016/S2212-5671(15)01211-3
Passas, N., & Nelken, D. (1993). The thin line between legitimate and criminal enterprises: subsidy frauds in the European Community. Crime, Law and Social Change, 19(3), 223-243. [52] DOI: https://doi.org/10.1007/BF01844060
Piquero, N. L., Tibbetts, S. G., & Blankenship, M. B. (2005). Examining the role of differential association and techniques of neutralization in explaining corporate crime. Deviant Behavior. 26(2), 159-188. [80] DOI: http://dx.doi.org/10.1080/01639620590881930
Ramamoorti, S., D. Morrison, and J. W. Koletar. 2009. Bringing Freud to Fraud: Understanding the Stateof-Mind of the C-Level Suite/White Collar Offender Through ‘‘A-B-C’’ Analysis. Working paper, Institute for Fraud Prevention.
Reed, G. E., & Yeager, P. C. (1996). Organizational offending and neoclassical criminology: Challenging the reach of a general theory of crime. Criminology, 34(3), 357-382. [9] DOI: 10.1111/j.1745-9125.1996.tb01211.x
Rezaee, Z. (2005). Causes, consequences, and deterence of financial statement fraud. Critical Perspectives on Accounting, 16(3), 277-298. [45] DOI: https://doi.org/10.1016/S1045-2354(03)00072-8
Roden, D. M., Cox, S. R., & Kim, J. Y. (2016). The Fraud Triangle as a Predictor of Corporate Fraud. Academy of Accounting and Financial Studies Journal, 20(1), 80. [63]
Schrager, L. S., & Short, J. F. (1978). Toward a sociology of organizational crime. Social problems, 25(4), 407-419. [4] DOI: https://doi.org/10.2307/800493
Schuchter, A., & Levi, M. (2015). Beyond the fraud triangle: Swiss and Austrian elite fraudsters. Accounting Forum.39(3),176-187. [68] DOI: https://doi.org/10.1016/j.accfor.2014.12.001
Schuchter, A., & Levi, M. (2016). The fraud triangle revisited. Security Journal, 29(2), 107-121. [38] DOI: https://doi.org/10.1057/sj.2013.1
Schwartz, S. H. (1992). Universals in the content and structure of values: Theoretical advances and empirical tests in 20 countries. Advances in experimental social psychology, 25, 1-65. DOI: https://doi.org/10.1016/S0065-2601(08)60281-6
Shapiro, S. P. (1990). Collaring the crime, not the criminal: Reconsidering the concept of white-collar crime. American sociological review, 55(3), 346-365. [7]
Smith, T. R. (2004). Low self-control, staged opportunity, and subsequent fraudulent behavior. Criminal Justice and Behavior, 31(5), 542-563. [15] DOI: https://doi.org/10.1177/0093854804267092
Stigler, G. J. (1964). Public regulation of the securities markets. The Journal of Business, 37(2), 117-142.
Sutherland, E. H. (1940). White-collar criminality. American sociological review, 5(1), 1-12. [1]
Sutherland, E. H. (1945). Is" White Collar Crime" Crime?. American sociological review, 10(2), 132-139. [2]
Sutherland, E. H. (1949). White Collar Crime. New York: Holt, Rinehart & Winston.
Sykes, G. M., & Matza, D. (1957). Techniques of neutralization: A theory of delinquency. American sociological review, 22(6), 664-670.
Tan, D. T., Chapple, L., & Walsh, K. D. (2015). Corporate fraud culture: Re‐examining the corporate governance and performance relation. Accounting & Finance. 57(2), 597-620. [71] DOI: 10.1111/acfi.12156
Tomasic, R. (2011). The financial crisis and the haphazard pursuit of financial crime. Journal of Financial Crime, 18(1), 7-31. [24] DOI: https://doi.org/10.1108/13590791111098771
Trompeter, G. M., Carpenter, T. D., Desai, N., Jones, K. L., & Riley Jr, R. A. (2012). A synthesis of fraud-related research. Auditing: A Journal of Practice & Theory, 32(1), 287-321. [26] DOI: https://doi.org/10.2308/ajpt-50360
Trompeter, G. M., Carpenter, T. D., Jones, K. L., & Riley Jr, R. A. (2014). Insights for research and practice: What we learn about fraud from other disciplines. Accounting Horizons, 28(4), 769-804. [29] DOI: https://doi.org/10.2308/acch-50816
Victor, B., & Cullen, J. B. (1988). The organizational bases of ethical work climates. Administrative science quarterly, 33(1), 101-125. DOI: 10.2307/2392857
Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Prentice-Hall Inc.
Wheeler, S., Weisburd, D., Waring, E., & Bode, N. (1987). White collar crimes and criminals. Am. Crim. L. Rev., 25, 331.
Whyte, D. (2016). It’s common sense, stupid! Corporate crime and techniques of neutralization in the automobile industry. Crime, Law and Social Change, 66(2), 165-181. [62] DOI DOI: https://doi.org/10.1007/s10611-016-9616-8
Wilks, T. J., & Zimbelman, M. F. (2004). Decomposition of Fraud‐Risk Assessments and Auditors' Sensitivity to Fraud Cues. Contemporary Accounting Research, 21(3), 719-745. [48] DOI: 10.1506/HGXP-4DBH-59D1-3FHJ
Wolfe, D. T., & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud. The CPA Journal, 74(12), 38. [78]
Zahra, S. A., Priem, R. L., & Rasheed, A. A. (2005). The antecedents and consequences of top management fraud. Journal of Management, 31(6), 803-828. [16] DOI: https://doi.org/10.1177/0149206305279598
Downloads
Publicado
Como Citar
Edição
Seção
Licença
Autores que publicam nesta revista concordam com os seguintes termos:
a) Autores mantém os direitos autorais e concedem à revista o direito de primeira publicação, com o trabalho simultaneamente licenciado sob a Licença Creative Commons Attribution 3.0 Unported License, que permite o compartilhamento do trabalho com reconhecimento da autoria e publicação inicial nesta revista. Esta licença permite que outros distribuam, remixem, adaptem ou criem obras derivadas, mesmo que para uso com fins comerciais, contanto que seja dado crédito pela criação original.
b) Não cabe aos autores compensação financeira a qualquer título, por artigos ou resenhas publicados na REPeC.
c) Os artigos e resenhas publicados na REPeC são de responsabilidade exclusiva dos autores.
d) Após sua aprovação, os autores serão identificados em cada artigo, devendo informar à REPeC sua instituição de ensino/pesquisa de vínculo e seu endereço completo.
