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Abstract
Purpose: To identify individual factors affecting entities associated with the occurrence of corrupt conduct.
Design/methodology/approach: This is a qualitative study, and information was collected through interviews. It adopted a systematic design, characterized by open, axial, and selective coding. Eleven interviews were conducted with legal professionals specializing in the investigation of financial crimes, who have identified the factors involved in corruption and fraud. The information was analyzed using the ATLAS TI 6.5 software.
Findings: The results showed that lack of control was the most important factor that led to corruption in entities, while ambition, greed, and acceptance of corrupt conduct were the most common factors in the individual sphere. Identifying the factors associated with corruption is relevant for proposing preventive measures.
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