Normative and strategic CSR influence the likelihood of corporate fraud

What is it about?

This study examines and compares the impacts of strengths and concerns of institutional and technical (strategic) social responsibilities on the likelihood of corporate fraud. Both institutional strengths and technical strengths reduce the likelihood of corporate fraud. Institutional concerns also increase the likelihood of corporate fraud and institutional responsibility plays a more significant role than technical responsibility. supports the legitimacy theory of social responsibility and highlights the importance of moral management to reduce the likelihood of corporate fraud.

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Why is it important?

This study supports the legitimacy theory of social responsibility and highlights the importance of moral management to reduce the likelihood of corporate fraud.