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Corporate social responsibility enhanced control systems reducing the likelihood of fraud

Rodgers, Waymond; Söderbom, Arne; Guiral, Andrés

Authors

Arne Söderbom

Andrés Guiral



Abstract

All kinds of fraud are costly for the people engrossed both financially and often in terms of the time needed to clear their name when illegal use has been made of their personal details. The relationship among ethics, internal control, and fraud is important in the understanding of corporate social responsibility (CSR). This article uses an Ethical Process Throughput Model embedded in the Fraud triangle in order to better understand the interconnectedness of ethical positions and internal control systems that handle fraudulent situations. Ethical positions are utilized to underscore how ethical behavioral control systems can be appropriately applied, which can provide unparalleled security, enhanced convenience, heightened accountability, better fraud detection and is very effective in depressing fraud, thereby improving CSR among organizations.

Citation

Rodgers, W., Söderbom, A., & Guiral, A. (2015). Corporate social responsibility enhanced control systems reducing the likelihood of fraud. Journal of business ethics, 131(4), 871-882. https://doi.org/10.1007/s10551-014-2152-5

Journal Article Type Article
Acceptance Date Mar 13, 2014
Online Publication Date Apr 2, 2014
Publication Date 2015-11
Deposit Date May 15, 2019
Journal Journal of Business Ethics
Print ISSN 0167-4544
Electronic ISSN 1573-0697
Publisher Springer Publishing Company
Peer Reviewed Peer Reviewed
Volume 131
Issue 4
Pages 871-882
DOI https://doi.org/10.1007/s10551-014-2152-5
Keywords Fraud; Ethics; Internal controls; Throughput model; Corporate social responsibility
Public URL https://hull-repository.worktribe.com/output/1788786
Publisher URL https://link.springer.com/article/10.1007%2Fs10551-014-2152-5