Sebastian Oelrich- Professor Dr.
- Professor (Assistant) at Aarhus University
Sebastian Oelrich
- Professor Dr.
- Professor (Assistant) at Aarhus University
Ass.-Prof. Dr. @ Aarhus BSS (Denmark), Accounting | interested in fraud, ethics and norm influences
About
30
Publications
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Introduction
Sebastian Oelrich currently works at the Aarhus University, Denmark. Sebastian does research in management and financial accounting, in particular fraud, ethics, and the influence of norms and media. His current projects include research on whistleblowing, media, and auditing.
Current institution
Additional affiliations
March 2022 - present
January 2020 - present
Publications
Publications (30)
Whistleblowing is an effective tool against fraud and corruption in organizations. However, as researchers have struggled to acquire data on actual whistleblowers, research relies on hypothetical intention data and student samples, which is seen as a major limitation. Using a field study of 1,416 employees from China, Germany, and Russia, the purpo...
In this paper we contribute to the understanding of how failed stakeholder inclusion in times of crisis can lead to distrust of platform organizations. Drawing on the revelatory case of Airbnb, we explore how stakeholder in- clusion was practiced when the platform was confronted with the COVID-19 pandemic, a severe context in which its business pra...
SYNOPSIS
Diversity has emerged as a topic of increasing organizational and legislative relevance. Despite forming a burgeoning research field in accounting, little is known about how organizations respond to diversity disclosure legislation. In this paper, we study the introduction of diversity disclosure legislation in the European Union that mand...
The aim of this paper is to investigate how fraud scandals are portrayed by the media. While accounting research predominantly explored the role of the media in fraud scandals in terms of their ‘watchdog’ function, how fraud scandals are portrayed by the media has been under-explored in the accounting literature. Drawing on Entman’s and Goffman’s s...
Whistleblowing is an effective means to uncover fraud and other misconduct in organizations. However, it is puzzling why some employees come forward despite numerous disadvantages, severe retaliation, and negative social perceptions of the whistleblower within and outside the firm. Understanding whistleblowing as an act of deviance can enrich expla...
Diversity, equity and inclusion (DEI) has received increasing attention as an organizing principle and rallying point for critical analysis and advocacy across many fields of study, embracing teaching, scholarship, organization design and professional service. Within operations research (OR), operations management (OM), supply chain management (SCM...
Economic dishonesty is a widespread behavior that has substantial implications for organizations and societies. Recent studies suggest that decision making in groups or commitment to other individuals can further increase such dishonesty in contrast to individual decision making. Various interventions have been suggested to curb dishonesty, with cl...
Whistleblowing is an important mechanism to detect and prevent corruption, misconduct, and illegal behaviors in and around firms. Yet, whistleblowers are exposed to retaliation without legal protection and adequate reporting mecha- nisms. Germany is a prime example of a country without sufficient laws, protec- tions, and even with explicit sanction...
Researchers and practitioners recognize whistleblowers and the media as disparate control agents to uncover fraud and corruption in and by organizations. However, whistleblowing is mainly studied in relation to individual and organizational antecedents. Social norms and in particular the media as a form of social norm influence or norm conveyer on...
Der Umgang mit Hinweisen von Whistleblowern als Teil der internen Überwachungssysteme spielt auch für die Abschlussprüfung eine wichtige Rolle - dies verdeutlicht auch der Fall Wirecard. Die Bedeutung der Hinweise von Hinweisgebern für die Aufdeckung von Fraud erstreckt sich jedoch nicht ausschließlich auf die Meldung von Missständen in den zu prüf...
Zusammenfassung
Dieser Artikel thematisiert Whistleblowing als ein wichtiges Instrument einer transparenten und fairen Finanzwirtschaft. Dabei werden bereits bestehende Mechanismen und Regelungen zum internen und externen Whistleblowing in Deutschland insbesondere im Finanzsektor hervorgehoben und mit anderen Bereichen und Ländern verglichen. Es we...
Whistleblowing is regularly identified as corporate control mechanism to prevent and uncover fraud. We review and compare the legal situation for whistleblowers in the People’s Republic of China and India. In a survey of 942 employees from private companies in both countries, we take a look at the status quo of whistleblowing system implementation,...
Research into psychological characteristics of cybercrime offenders is scarce, especially concerning cyber-dependent crimes. We shed light on the issue by evaluating the connection of negative and positive personality traits on cybercriminal intent. Specifically, we focus on the so-called Dark Triad of personality - Machiavellianism, narcissism, an...
There is no uniform definition of corporate social responsibility (CSR). The basic idea can be traced back to the work of Bowen (1953) and Davis (1960) on the social responsibility of businessmen that was subsequently extended to companies as a whole under the label of corporate social responsibility (e.g., Carroll 1991; Jones 1980).
In the previous 2015 study (Bussmann 2015, 445; Bussmann and Niemeczek 2019; Bussmann et al. 2018), we used a web-based method to survey around 4300 managers worldwide from 15 major German companies including 4 corporations. These internationally operating companies are active in the automotive industry (n = 9), in trade and consumption (n = 4), an...
The burden of corruption in a society can be traced back particularly to cultural and structural factors. As our previous results have shown (see Chap. 2), these particularly include “collectivist value orientations” and a lack of “trust in regional institutions of politics, justice, and the press.” However, up to now, hardly any attention has been...
In this fourth chapter, we turn to the role of compliance management systems (CMS) and corporate culture in the fight against corruption in companies. In order to be deserving of the term Compliance Management System, such a system needs to contain the following elements in line with the legal requirements of the US FCPA and other countries (see Se...
Our findings in Chapter 2 confirmed earlier corruption research by showing that a country’s culture—consisting of the prevalence of corruption, cultural dimensions, and the sociostructural dimension (trust in politics, the judiciary, and the press)—exerts a considerable influence on the engagement in and the acceptance of corruption in everyday lif...
The present study focuses on China, Germany, India, and Russia—four countries that differ in not only their prevalence of corruption but also their social structures and national cultural values. The levels of corruption in different countries can be compared with international indices. One of the most prominent is the Corruption Perceptions Index...
Entering developing markets, companies are challenged by various cultures and widespread corruption. This book is a cross-cultural survey that explores the crime preventive effects of corporate cultures and compliance management systems (CMS) in China, India, Russia and Germany. Almost 2,000 managers anonymously reported about the compliance progra...
Bei den großen gesellschaftlichen Herausforderungen der kommenden Jahrzehnte werden immer stärker auch (wieder) Unternehmen mit in die Verantwortung genommen. In diesem Beitrag wird untersucht, inwieweit die an Hochschulen vermittelte Betriebswirtschaftslehre (BWL) inhaltlich wie auch methodisch auf ein verantwortungsvolles Unternehmertum ausgerich...
Bei den großen gesellschaftlichen Herausforderungen der kommenden Jahrzehnte werden immer stärker auch (wieder) Unternehmen mit in die Verantwortung genommen. In diesem Beitrag wird untersucht, inwieweit die an Hochschulen vermittelte Betriebswirtschaftslehre (BWL) inhaltlich wie auch methodisch auf ein verantwortungsvolles Unternehmertum ausgerich...
Whistleblowing is regularly identified as corporate control mechanism to prevent and uncover fraud. We review and compare the legal situation for whistleblowers in the People's Republic of China and India. In a survey of N = 942 employees of private companies in both countries, we take a look at the status quo of whistleblowing system implementatio...
I comment on some mistakes made my Dhamija and Rai (Asian J. Bus. Ethics 7:37–52, 2018) in their paper “Role of retaliation and value orientation in whistleblowing intentions.” They fail to correctly interpret the overall model statistics, the F-test, which shows that some of their models have no explanatory power. I explain and give examples to re...
Prospect theory describes people as bounded rational decision maker. What sparked widespread discussion after its initial introduction in 1979 is today criticized for lack of applicability. I use the debate about whistleblowing laws to show that prospect theory may be applied prescriptively in economics as a tool to design effective legislation. Wh...
Whistleblowing wird in den USA spätestens seit den Skandalen um Enron als ein wichtiges Mittel zur Prävention und Detektion von Wirtschaftskriminalität verstanden. In Deutschland suggerieren Literatur und Medien, dass Whistleblowing durch die Konnotation als “Denunziantentum” weniger Potential birgt. Vor dem Hintergrund der aktuellen Diskussion wir...
