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**Part 2** 

**Realities** 


**Part 2** 

194 Sociological Landscape – Theories, Realities and Trends

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**11** 

*USA* 

**The American Dream and** 

Freddie Choo1 and Kim Tan2

**Corporate Executive Fraud** 

*1Department of Accounting, College of Business, San Francisco State University, San Francisco, CA* 

*California State University Stanislaus, Turlock, CA* 

*2Department of Accounting & Finance, College of Business,* 

In this paper, we first describe a "Broken Trust" theory that was introduced by Albrecht el al. (2004) to explain corporate executive fraud. The Broken Trust theory is primarily based on an "Agency" theory from economic literature and a "Stewardship" theory from psychology literature. We next describe an "American Dream" theory from sociology literature to complement Albrecht el al.'s (2004) Broken Trust theory. Like the Broken Trust theory, the American Dream theory relates to a "Fraud Triangle" concept to explain corporate executive fraud in America. We are motivated to explain corporate executive fraud because whenever corporate fraud has been studied, CEOs and CFOs are most involved. For example, the COSO-sponsored study by Beasley et al. (1999) found that CEOs were involved in 72% of the financial statement fraud cases. The next most frequent perpetrators in descending order of frequency were the controller, COO, vice presidents, and members of the board. In addition, we are motivated to provoke thoughts on corporate executive fraud in American society and to stimulate further empirical research on social

We define "corporate executive fraud" as follows. First, a corporate scandal is a scandal involving allegations of unethical behavior on the part of a company. It follows that a corporate accounting scandal is a scandal involving unethical behavior in accounting, that is, accounting fraud. Accounting fraud includes intentional financial misrepresentations (e.g., falsification of accounts) and misappropriations of assets (e.g., theft of inventory) (AICPA 2002). Intentional financial misrepresentations involving the management of a company are referred to as corporate executive fraud, whereas misappropriations of assets involving the employee of a company are referred to as employee fraud. Taken together, corporate executive fraud is intentional financial misrepresentations by trusted executives of public companies, which typically involve creative methods for misusing or misdirecting funds, overstating revenues, understating expenses, overstating the value of corporate

**1. Introduction** 

variables of executive fraud.

assets, or underreporting the existence of liabilities.
