Fraud propensity and firm’s performance in healthcare setting: the role of CEO characteristics
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Date
2024
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Publisher
University of East Anglia
Abstract
Top managers’ fraud stirred public opinion (Zahra et al., 2005), and attracted academics due its high negative impact for both the firm itself and the stakeholders (Schnatterly et al., 2018). WorldCom, Enron, and Tyco are examples of leader’s fraud cases committed by CEOs (Schnatterly et al., 2018). Therefore, this study aims to discover why CEO fraud still happens by answering the following question: How does CEOs characteristics influence on financial statement fraud propensity and performance of large listed companies?
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Keywords
financial statement fraud, Top manager fraud