The role of power in financial statement fraud schemes

In this paper, we investigate a large-scale financial statement fraud to better understand the process by which individuals are recruited to participate in financial statement fraud schemes. The case reveals that perpetrators often use power to recruit others to participate in fraudulent acts. To illustrate how power is used, we propose a model, based upon the classical French and Raven taxonomy of power, that explains how one individual influences another individual to participate in financial statement fraud. We also provide propositions for future research

The Influence of Temporal Fit/Nonfit on Creativity in the Leader-Subordinate Context: The Moderating Role of Task Enjoyment versus Performance Concern

This study extends regulatory fit theory by exploring boundary conditions of the temporal fit/nonfit effect on subordinate creativity. We propose that fit (nonfit) between subordinates regulatory focus and the temporal distance of a leader-stipulated task enhances subordinate creativity under task-enjoyment (performance-concern) conditions. Data supported the nonfit hypothesis among promotion-focused subordinates: Subordinates who were more promotion-focused showed greater creativity after recalling a leader-stipulated, temporally near task when they concentrated on doing well rather than on enjoying the task. Prevention-focused subordinates showed no such patterns for creativity. Implications for managing employee creativity in the competitive, performance-pressured organizational and business environment are discussed

Dynamically Integrating Knowledge in Teams: Transforming Resources into Performance

In knowledge-based environments, teams must develop a systematic approach to integrating knowledge resources throughout the course of projects in order to perform effectively. Yet, many teams fail to do so. Drawing on the resource-based view of the firm, we examine how teams can develop a knowledge-integration capability to dynamically integrate members‘ resources into higher performance. We distinguish among three sets of resources: relational, experiential, and structural, and propose that they differentially influence a team‘s knowledge-integration capability. We test our theoretical framework using data on knowledge workers in professional services, and discuss implications for research and practice