Public policy misses root of corporate fraud


Written by two management science professors at MIT – Dan Ariely and Nina Mazar – it argues that public policy, including the Sarbanes-Oxley provisions, over-emphasise an assumption that all fraud occurs because fraudsters weigh the consequences of a fraudulent act against the repercussions, and decide a deceptive act is worthwhile.

"The policies now assume fraud is based on the cost-benefit calculations; that people consider the benefits and the costs of the act, and decide to commit the

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