CrimProf Blog

Editor: Kevin Cole
Univ. of San Diego School of Law

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Thursday, November 19, 2009

"Middle Managers Turn to Crime Amid Downturn"

The Wall Street Journal has the article here. Here's the lead:

The economic downturn has caused a global upsurge in accounting fraud and induced more middle managers to commit economic crimes, according to a study released Thursday by PricewaterhouseCoopers LLP.

The Global Economic Crime Survey, which surveyed 3,037 corporate employees in 54 countries in conjunction with the Fontainebleau, France-based INSEAD Business School, also found that fraud was more prevalent in companies with high-variable, performance-based pay schemes for senior executives.

http://lawprofessors.typepad.com/crimprof_blog/2009/11/middle-managers-turn-to-crime-amid-downturn.html

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