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- W4250879887 abstract "This chapter illustrates the role of ethics in combating fraud. It takes off with a theory developed by Lawrence Kohlberg that identifies six stages that individuals go through in developing the capability for moral reasoning. Further it highlights three areas, identified by Rossouw, macro or systematic dimension, meso or institutional dimension, and micro or intra organizational dimension. Employees have three specific ethical obligations to comply with: the duty of obedience, the duty of loyalty, and the duty of confidentiality. Next, code of conduct is explained in context of managing ethical risk. Reporting of fraud is vital to deal with ethical issues. There is a need, emphasized by the chapter, for encouraging reporting and whistleblowing." @default.
- W4250879887 created "2022-05-12" @default.
- W4250879887 date "2012-01-02" @default.
- W4250879887 modified "2023-09-23" @default.
- W4250879887 title "Role of Ethics in Fighting Fraud" @default.
- W4250879887 doi "https://doi.org/10.1002/9781119203889.ch6" @default.
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