Preventing and detecting manager-level fraudulent acts is more difficult than what employees do. In addition, the damage caused by such actions is greater. Unfortunately, existing control systems are ineffective in preventing such acts. Therefore, there is a need for leaders who behave to provide a faithful representation in order to prevent fraudulent actions at the executive level. Which leader type can provide this? This study suggests that authentic leadership is the best option for faithful representation. In this sense, the relationship between authentic leadership and accounting is defined theoretically in the frame of value relevance theory and fraud diamond model. In this context, the authentic leader’s behavioral characteristics as relational transparency, internalized moral perspective, balanced and unbiased processing of information and self-awareness play a modaretor role in creating the faithful representation.
stepping and detecting managerlevel fraudulent acts are more difficult than what employees do add the damage caused by such actions are greater often existing control systems are ineffective in preventing such actions therefore there is a need for leaders who behave to provide a loyal representation in order to prevent fraudulent actions at the exseive level which is the leader type can provide this study trend that authentic leadership is the best option for violation representation of this sense of relationship between authentic leadership and accunting is determined by the framework of fraudulence in order to prevent fraudulence in the keyness of the strategy of the strategy of intellectuality of the strategy of the identity and the strategy of the influence of the strategy of the influence of the strategy of the strategy of the influence of the strategy of the strategy of the influence of the influence of the influence of the strategy of the influence of the influence of the influence of the strategy of the influence of the influence of the strategy of the strategy of the strategy of the influence of the influence of the influence of the influence of the influence of the influence of the strategy of the influence of the strategy of the influence of the influence of the influence of the influence of the strategy of the influence of the influence of the influence of the influence of the strategy
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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