**Author details**

Mohamed Bechir Chenguel University of Kairouan, Tunisia

\*Address all correspondence to: bechir.chenguel@gmail.com

© 2020 The Author(s). Licensee IntechOpen. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/ by/3.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

*Financial Fraud and Managers, Causes and Effects DOI: http://dx.doi.org/10.5772/intechopen.93494*
