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

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

ABSTRACT 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 ana...

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Bibliographic Details
Main Authors: Michele Rílany Rodrigues Machado, Ivan Ricardo Gartner
Format: Article
Language:English
Published: Universidade de São Paulo 2017-11-01
Series:Revista Contabilidade & Finanças
Subjects:
corporative fraud
banking institutions
fraud triangle
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772017005008101&lng=en&tlng=en

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