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Understanding Corporate Scandals: A Conceptual Model and the Corporate Governance Involvement
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Author(s): Carlos F. Lopes (DEGEIT, University of Aveiro, Portugal & Research Centre on Accounting and Taxation (CICF), Polytechnic Institute of Cávado and Ave, Portugal), Augusta Ferreira (ISCA, University of Aveiro, Portugal & Research Centre on Accounting and Taxation (CICF), Polytechnic Institute of Cávado and Ave, Portugal)and Carlos Ferreira (DEGEIT and LASI/IEETA, University of Aveiro, Portugal)
Copyright: 2023
Pages: 40
Source title:
Addressing Corporate Scandals and Transgressions Through Governance and Social Responsibility
Source Author(s)/Editor(s): Carlos Flórido Lopes (DEGEIT, University of Aveiro, Portugal & Research Centre on Accounting and Taxation (CICF-IPCA), Polytechnic Institute of Cávado and Ave, Portugal), Augusta Ferreira (ISCA-UA, University of Aveiro, Portugal & Research Centre on Accounting and Taxation (CICF-IPCA), Polytechnic Institute of Cávado and Ave, Portugal), Carlos Ferreira (DEGEIT and LASI/IEETA, University of Aveiro, Portugal), Helena Inácio (ISCA-UA and GOVCOPP, University of Aveiro, Portugal)and Carlos Santos (ISCA-UA, University of Aveiro, Portugal & Research Centre on Accounting and Taxation (CICF-IPCA), Polytechnic Institute of Cávado and Ave, Portugal)
DOI: 10.4018/978-1-6684-7885-1.ch001
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Abstract
This chapter presents a conceptual model for identifying and understanding corporate scandals from a governance perspective. A mixed-method literature review was conducted to gather necessary constructs and concepts. More than 1,141 relevant documents were researched in Scopus. The conceptual model distinguishes between transgressions and scandals, emphasizing the importance of intentionality, attributes, aftermaths, and the media framing process. Three essential elements for a corporate scandal were proposed: transgression, significant aftermath, and publicity. The chapter's limitations include using a single database and focusing on the corporate field, leaving out government scandals. This chapter provides valuable originality by distinguishing corporate transgressions from scandals, identifying corporate scandals, and defining many terminologies, concepts, and theorizations that had to be developed to have a universal language that could support the construction of all this reasoning.
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