Previous studies had attributed the management fraud to different reasons. Williams (2012) suggested that the … management fraud is motivated by proposed unrealistic goals supported by attractive compensations. Frankel (2012) attributed the … management fraud to CEO's unethical financial decisions and the complexity of information technology. The manager fraud behavior …

fraud, namely on fraud detection and prevention through auditing procedures and studies of the capital market effects of … accounting frauds. We emphasize three themes: the importance of contextualizing fraud, the social construction of fraud and … associated categories of wrongdoing (including the effects of such definitional work), and the recognition that fraud takes place …