%0 Journal Article
%T WHAT KIND OF A LEADER CAN PREVENT FRAUD? A THEORETICAL VIEW UNDER VALUE RELEVANCE THEORY AND FRAUD DIAMOND MODEL
%A Buket ATALAY
%A Cansu TANYOLA£¿
%A Soner G£¿KTEN
%J -
%D 2018
%X 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
%K De£¿er £¿lgilili£¿i Teorisi
%K Ger£¿e£¿e Uygun Sunum
%K Hile Elmas£¿ Modeli
%K Otantik Liderlik
%U http://dergipark.org.tr/mbdd/issue/42789/518442