Financial fraud, scandals, and regulation: A conceptual framework and literature review

Financial fraud, scandals, and regulation: A conceptual framework and literature review

This perspectives article surveys publications in business history and constructs a conceptual framework for researching fraud and other dubious financial practices, their determinants and their consequences. The prevalence and nature of the practices studied are mainly determined by individual trai...

Full description

Saved in:
Bibliographic Details
Published in:Business history 2019-11, Vol.61 (8), p.1259-1299
Main Author: van Driel, Hugo
Format: Article
Language:eng
Subjects:
Business history
Frame analysis
Fraud
Governance
Literature reviews
narratives
Regulation
Scandals
Socioeconomic factors
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
recordid cdi_informaworld_taylorfrancis_310_1080_00076791_2018_1519026
title Financial fraud, scandals, and regulation: A conceptual framework and literature review
format Article
creator van Driel, Hugo
subjects Business history
Frame analysis
Fraud
Governance
Literature reviews
narratives
Regulation
Scandals
Socioeconomic factors
ispartof Business history, 2019-11, Vol.61 (8), p.1259-1299
description This perspectives article surveys publications in business history and constructs a conceptual framework for researching fraud and other dubious financial practices, their determinants and their consequences. The prevalence and nature of the practices studied are mainly determined by individual traits, firm governance and control, the economic environment, and regulation. Contemporaries make sense of dubious practices by constructing narratives, possibly framing them as scandals, which are likely to lead to attempts at regulatory change. It is primarily the socio-economic impact of dubious practices that determines whether regulation becomes fundamentally stricter. Existing agendas for reform strongly influence the substance of regulatory responses.
language eng
source EBSCOhost Business Source Ultimate; International Bibliography of the Social Sciences (IBSS); Taylor & Francis SSH 2022
identifier ISSN: 0007-6791
fulltext fulltext
issn 0007-6791
1743-7938
url http://sfxeu10.hosted.exlibrisgroup.com/loughborough?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2024-04-30T15%3A05%3A16IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_infor&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Financial%20fraud,%20scandals,%20and%20regulation:%20A%20conceptual%20framework%20and%20literature%20review&rft.jtitle=Business%20history&rft.au=van%20Driel,%20Hugo&rft.date=2019-11-17&rft.volume=61&rft.issue=8&rft.spage=1259&rft.epage=1299&rft.pages=1259-1299&rft.issn=0007-6791&rft.eissn=1743-7938&rft_id=info:doi/10.1080/00076791.2018.1519026&rft_dat=%3Cproquest_infor%3E2285045942%3C/proquest_infor%3E%3Cgrp_id%3Ecdi_FETCH-LOGICAL-c442t-a81a1304499ae7b90c16e72c52f3f1b36c07399a049789c65ce598e2ffb1e8a03%3C/grp_id%3E%3Coa%3E%3C/oa%3E%3Curl%3E%3C/url%3E&rft_id=info:oai/&rft_pqid=2285045942&rft_id=info:pmid/
container_title Business history
container_volume 61
container_issue 8
container_start_page 1259
container_end_page 1299
fullrecord <record><control><sourceid>proquest_infor</sourceid><recordid>TN_cdi_informaworld_taylorfrancis_310_1080_00076791_2018_1519026</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><sourcerecordid>2285045942</sourcerecordid><originalsourceid>FETCH-LOGICAL-c442t-a81a1304499ae7b90c16e72c52f3f1b36c07399a049789c65ce598e2ffb1e8a03</originalsourceid><addsrcrecordid>eNp9kE1LAzEQhoMoWKs_QVjw2q2Tj90knizFqlDwongMaZrI1u2mJruW_nuzbr16msM87zvMg9A1hikGAbcAwEsu8ZQAFlNcYAmkPEEjzBnNuaTiFI16Ju-hc3QR4wYAUwYwQu-LqtGNqXSduaC79SSLRjdrXcdJlmYW7EdX67byzV02y4xvjN213UBv7d6Hz1-srlobdNsFmxLfld1fojOXSuzVcY7R2-Lhdf6UL18en-ezZW4YI22uBdaYAmNSastXEgwuLSemII46vKKlAU7TDpjkQpqyMLaQwhLnVtgKDXSMbobeXfBfnY2t2vguNOmkIkQUwArJSKKKgTLBxxisU7tQbXU4KAyqd6j-HKreoTo6TLn7IVc1zoetTv_Wa9XqQ-1DEpC8RUX_r_gBNLl30A</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><isCDI>true</isCDI><recordtype>article</recordtype><pqid>2285045942</pqid></control><display><type>article</type><title>Financial fraud, scandals, and regulation: A conceptual framework and literature review</title><source>EBSCOhost Business Source Ultimate</source><source>International Bibliography of the Social Sciences (IBSS)</source><source>Taylor &amp; Francis SSH 2022</source><creator>van Driel, Hugo</creator><creatorcontrib>van Driel, Hugo</creatorcontrib><description>This perspectives article surveys publications in business history and constructs a conceptual framework for researching fraud and other dubious financial practices, their determinants and their consequences. The prevalence and nature of the practices studied are mainly determined by individual traits, firm governance and control, the economic environment, and regulation. Contemporaries make sense of dubious practices by constructing narratives, possibly framing them as scandals, which are likely to lead to attempts at regulatory change. It is primarily the socio-economic impact of dubious practices that determines whether regulation becomes fundamentally stricter. Existing agendas for reform strongly influence the substance of regulatory responses.</description><identifier>ISSN: 0007-6791</identifier><identifier>EISSN: 1743-7938</identifier><identifier>DOI: 10.1080/00076791.2018.1519026</identifier><language>eng</language><publisher>Liverpool: Routledge</publisher><subject>Business history ; Frame analysis ; Fraud ; Governance ; Literature reviews ; narratives ; Regulation ; Scandals ; Socioeconomic factors</subject><ispartof>Business history, 2019-11, Vol.61 (8), p.1259-1299</ispartof><rights>2018 The Author(s). Published by Informa UK Limited, trading as Taylor &amp; Francis Group 2018</rights><rights>2018 The Author(s). Published by Informa UK Limited, trading as Taylor &amp; Francis Group</rights><lds50>peer_reviewed</lds50><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c442t-a81a1304499ae7b90c16e72c52f3f1b36c07399a049789c65ce598e2ffb1e8a03</citedby><cites>FETCH-LOGICAL-c442t-a81a1304499ae7b90c16e72c52f3f1b36c07399a049789c65ce598e2ffb1e8a03</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.tandfonline.com/doi/pdf/10.1080/00076791.2018.1519026$$EPDF$$P50$$Ginformaworld$$Hfree_for_read</linktopdf><linktohtml>$$Uhttps://www.tandfonline.com/doi/full/10.1080/00076791.2018.1519026$$EHTML$$P50$$Ginformaworld$$Hfree_for_read</linktohtml><link.rule.ids>315,787,791,27992,27993,33295,60382,61171</link.rule.ids></links><search><creatorcontrib>van Driel, Hugo</creatorcontrib><title>Financial fraud, scandals, and regulation: A conceptual framework and literature review</title><title>Business history</title><description>This perspectives article surveys publications in business history and constructs a conceptual framework for researching fraud and other dubious financial practices, their determinants and their consequences. The prevalence and nature of the practices studied are mainly determined by individual traits, firm governance and control, the economic environment, and regulation. Contemporaries make sense of dubious practices by constructing narratives, possibly framing them as scandals, which are likely to lead to attempts at regulatory change. It is primarily the socio-economic impact of dubious practices that determines whether regulation becomes fundamentally stricter. Existing agendas for reform strongly influence the substance of regulatory responses.</description><subject>Business history</subject><subject>Frame analysis</subject><subject>Fraud</subject><subject>Governance</subject><subject>Literature reviews</subject><subject>narratives</subject><subject>Regulation</subject><subject>Scandals</subject><subject>Socioeconomic factors</subject><issn>0007-6791</issn><issn>1743-7938</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2019</creationdate><recordtype>article</recordtype><sourceid>0YH</sourceid><sourceid>8BJ</sourceid><recordid>eNp9kE1LAzEQhoMoWKs_QVjw2q2Tj90knizFqlDwongMaZrI1u2mJruW_nuzbr16msM87zvMg9A1hikGAbcAwEsu8ZQAFlNcYAmkPEEjzBnNuaTiFI16Ju-hc3QR4wYAUwYwQu-LqtGNqXSduaC79SSLRjdrXcdJlmYW7EdX67byzV02y4xvjN213UBv7d6Hz1-srlobdNsFmxLfld1fojOXSuzVcY7R2-Lhdf6UL18en-ezZW4YI22uBdaYAmNSastXEgwuLSemII46vKKlAU7TDpjkQpqyMLaQwhLnVtgKDXSMbobeXfBfnY2t2vguNOmkIkQUwArJSKKKgTLBxxisU7tQbXU4KAyqd6j-HKreoTo6TLn7IVc1zoetTv_Wa9XqQ-1DEpC8RUX_r_gBNLl30A</recordid><startdate>20191117</startdate><enddate>20191117</enddate><creator>van Driel, Hugo</creator><general>Routledge</general><general>Taylor &amp; Francis Ltd</general><scope>0YH</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope></search><sort><creationdate>20191117</creationdate><title>Financial fraud, scandals, and regulation: A conceptual framework and literature review</title><author>van Driel, Hugo</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c442t-a81a1304499ae7b90c16e72c52f3f1b36c07399a049789c65ce598e2ffb1e8a03</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2019</creationdate><topic>Business history</topic><topic>Frame analysis</topic><topic>Fraud</topic><topic>Governance</topic><topic>Literature reviews</topic><topic>narratives</topic><topic>Regulation</topic><topic>Scandals</topic><topic>Socioeconomic factors</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>van Driel, Hugo</creatorcontrib><collection>Taylor &amp; Francis Open Access</collection><collection>CrossRef</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><jtitle>Business history</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>van Driel, Hugo</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Financial fraud, scandals, and regulation: A conceptual framework and literature review</atitle><jtitle>Business history</jtitle><date>2019-11-17</date><risdate>2019</risdate><volume>61</volume><issue>8</issue><spage>1259</spage><epage>1299</epage><pages>1259-1299</pages><issn>0007-6791</issn><eissn>1743-7938</eissn><abstract>This perspectives article surveys publications in business history and constructs a conceptual framework for researching fraud and other dubious financial practices, their determinants and their consequences. The prevalence and nature of the practices studied are mainly determined by individual traits, firm governance and control, the economic environment, and regulation. Contemporaries make sense of dubious practices by constructing narratives, possibly framing them as scandals, which are likely to lead to attempts at regulatory change. It is primarily the socio-economic impact of dubious practices that determines whether regulation becomes fundamentally stricter. Existing agendas for reform strongly influence the substance of regulatory responses.</abstract><cop>Liverpool</cop><pub>Routledge</pub><doi>10.1080/00076791.2018.1519026</doi><oa>free_for_read</oa></addata></record>