Cand.merc.aud. studiet Institut for Regnskab og Revision Udarbejdet af: Michael Peter Jakobsen CPR-nummer: xxxxxx-xxxx Afleveringsdato: 23. maj 2016 Vejleder: Rolf Elm-Larsen Antal anslag (med mellemrum): 181.972 Antal normalsider: 78 Kandidatafhandling Besvigelser / Fraud En kritisk analyse af revisionsstandarden ISA 240 i forhold til psykopatiske erhvervsledere A critical analysis of the auditing standard ISA in connection with corporate psychopaths Michael Peter Jakobsen Jakobsen, Michael Peter Copenhagen Business School, 2016 Indholdsfortegnelse Executive summary...................................................................................................................................................3 Indledning .................................................................................................................................................................4 Målgruppe ............................................................................................................................................................4 Afhandlingens formål ...........................................................................................................................................4 Indledning .............................................................................................................................................................4 Problemformulering .............................................................................................................................................6 Afgrænsning .........................................................................................................................................................6 Metode .....................................................................................................................................................................7 Opgavens struktur ................................................................................................................................................7 Undersøgelsesdesign ............................................................................................................................................8 Dataindsamling .....................................................................................................................................................8 Valg af cases .........................................................................................................................................................9 Litteratur og kildekritik ...................................................................................................................................... 11 Reliabiliteten og datavaliditet ....................................................................................................................... 11 Besvigelser ............................................................................................................................................................. 12 Besvigelser ......................................................................................................................................................... 12 Definition ....................................................................................................................................................... 12 Revisionshandlinger ....................................................................................................................................... 14 Teori ....................................................................................................................................................................... 17 Principal-Agent teori .......................................................................................................................................... 17 Besvigelsestrekanten ......................................................................................................................................... 20 Besvigelsesskalaen............................................................................................................................................. 25 Besvigelsesdiamanten ....................................................................................................................................... 27 Predators versus the Accidental Fraudster ....................................................................................................... 29 Psykopati ........................................................................................................................................................... 30 Psykopatiske karaktertræk ............................................................................................................................ 31 Identifikation af psykopater .......................................................................................................................... 34 Den psykopatiske erhvervsleder ................................................................................................................... 36 Hvor findes psykopaten ................................................................................................................................. 37 Besvigelsessagerne ................................................................................................................................................ 38 Nordisk Fjer ....................................................................................................................................................... 38 1 Historien ........................................................................................................................................................ 38 Personen ........................................................................................................................................................ 42 Besvigelserne ................................................................................................................................................. 42 Psykopatiske træk ved Johannes Petersen.................................................................................................... 43 IT-Factory ........................................................................................................................................................... 44 Historien ........................................................................................................................................................ 44 Personen ........................................................................................................................................................ 49 Besvigelserne ................................................................................................................................................. 50 Psykopatiske træk ved Stein Bagger .............................................................................................................. 50 Memory Card Technology A/S ........................................................................................................................... 51 Historien ........................................................................................................................................................ 51 Personen ........................................................................................................................................................ 55 Besvigelserne ................................................................................................................................................. 57 Psykopatiske træk ved John Trolle ................................................................................................................ 59 Analyse og diskussion ............................................................................................................................................ 60 Konklusion på udvalgte cases (cross-case analyse) ........................................................................................... 60 Personen bag besvigelserne .......................................................................................................................... 61 Besvigelserne ................................................................................................................................................. 64 Corporate psychopaths ..................................................................................................................................... 65 Besvigelsesdiamanten ................................................................................................................................... 68 Besvigelsesskalaen ......................................................................................................................................... 68 The Predator versus the Accidental Fraudster .............................................................................................. 69 Internt arbejdspapir vedrørende ledende medarbejdere ................................................................................. 69 Evaluering af virksomhedens rekrutteringsproces ............................................................................................ 72 Tone at the Top ................................................................................................................................................. 74 Konklusion ............................................................................................................................................................