The Cressey hypothesis (1953) and an investigation into the occurrence of corporate fraud: an empirical analysis conducted in Brazilian banking institutions

This article fills a technical-scientific gap that currently exists in the Brazilian literature on corporative fraud, by combining the theoretical framework of agency theory, of criminology, and of the economics of crime. In addition, it focuses on a sector that is usually excluded from analyses due...

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Veröffentlicht in:	Revista Contabilidade & Finanças 2018-01, Vol.29 (76), p.60-81
Hauptverfasser:	Rodrigues Machado, Michele Rilany, Gartner, Ivan Ricardo
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting irregularities Auditing standards Banking Banking industry banking institutions corporative fraud Costs Criminology Fraud Fraud prevention fraud triangle Hypotheses Investigations Principal components analysis Regulation of financial institutions Studies Theory
Online-Zugang:	Volltext
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