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Differences in attitudes about fraud and corruption across cultures Theory, examples and recommendations

Differences in attitudes about fraud and corruption across cultures Theory, examples and... Purpose – The purpose of this paper is to examine differences in managers' and employees' attitudes about fraud across different cultures, provide some theories as to why these differences exist, give some recent examples of cultural differences in ethical perceptions from practice, make recommendations as to how companies can address this issue and make improvements to their anti‐fraud programs based on the country and culture in which they operate, and suggest some opportunities for future research. Design/methodology/approach – The paper takes the form of a literature review. Findings – A great deal of future research is needed to examine the effects of culture on the critical elements of managements' antifraud programs and controls that may be most effective in combating corruption, including the whistleblower hotline, internal audit, surprise audits, management review of internal controls, rewards for whistleblowers, and mandatory job rotation. Originality/value – This is one of the first papers reviewing the literature on cross‐cultural fraud and identifying opportunities for future research. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Cross Cultural Management: An International Journal Emerald Publishing

Differences in attitudes about fraud and corruption across cultures Theory, examples and recommendations

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Publisher
Emerald Publishing
Copyright
Copyright © 2009 Emerald Group Publishing Limited. All rights reserved.
ISSN
1352-7606
DOI
10.1108/13527600910977337
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to examine differences in managers' and employees' attitudes about fraud across different cultures, provide some theories as to why these differences exist, give some recent examples of cultural differences in ethical perceptions from practice, make recommendations as to how companies can address this issue and make improvements to their anti‐fraud programs based on the country and culture in which they operate, and suggest some opportunities for future research. Design/methodology/approach – The paper takes the form of a literature review. Findings – A great deal of future research is needed to examine the effects of culture on the critical elements of managements' antifraud programs and controls that may be most effective in combating corruption, including the whistleblower hotline, internal audit, surprise audits, management review of internal controls, rewards for whistleblowers, and mandatory job rotation. Originality/value – This is one of the first papers reviewing the literature on cross‐cultural fraud and identifying opportunities for future research.

Journal

Cross Cultural Management: An International JournalEmerald Publishing

Published: Jul 29, 2009

Keywords: Cross‐cultural studies; Fraud; Business ethics

References

  • The relationship between South Korean chaebols and fraud
    Albrecht, C.; Turnbull, C.; Zhang, Y.; Skousen, C.
  • The impact of guanxi on the ethical decision making of auditors – an exploratory study of Chinese CPAs in Hong Kong
    Au, A.K.M.; Wong, D.S.N.
  • The impact of normative influence and locus of control on ethical judgments and intentions: a cross cultural comparison
    Cherry, J.
  • Two factors affecting internal audit independence and objectivity: evidence from Singapore
    Goodwin, J.; Yeo, T.Y.
  • Cultural dynamics of corporate fraud
    Watson, D.
  • Economic and cultural impact on intellectual property violations: a study of software piracy
    Yang, D.; Sonmez, M.

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