The Antecedents and Consequences of Top Management Fraud

Shaker A. Zahra; Richard L. Priem; Abdul A. Rasheed

doi:10.1177/0149206305279598

The Antecedents and Consequences of Top Management Fraud

Shaker A. Zahra¹; Richard L. Priem²; Abdul A. Rasheed³

¹ Carlson School of Management, University of Minnesota, 321 19th Ave. South, Minneapolis MN 55455, , · ² School of Business Administration (S387), The University of Wisconsin-Milwaukee, Milwaukee, WI 53201 · ³ Department of Management, College of Business Administration, University of Texas at Arlington, Arlington, TX 76019

Journal of Management 2005

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.

DOI: 10.1177/0149206305279598
Volume: 31 (6)
Pages: 803-828
Language: en
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