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沃顿商学院会计学教授凯瑟琳.M.斯查尔安德和博士生莎拉.泽克曼将美国证券交易委员会过去20年的欺诈执法记录与心理学结合起来,研究发现,一些欺诈行为是经理人无路可退的选择,他们一开始并没有考虑欺骗任何人,可最后他们又觉得欺诈是把企业从困境中解救出来的唯一方法。他们认为困境只是由于时机和糟糕的运气,只有通过会计手段
Wharton accounting professor Catherine M. Schaldean and PhD student Sarah Zuckerman combined the U.S. Securities and Exchange Commission’s fraud enforcement record over the past 20 years with psychology and found that some of the frauds were Managers have no choice but to return, and they did not consider cheating anyone in the first place, but in the end they also thought fraud was the only way to save the business from its predicament. They think the dilemma is only due to the timing and bad luck, only by means of accounting