Behavioral red flags and loss sizes from asset misappropriation : evidence from the US
Year of publication: |
2020
|
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Authors: | Feess, Eberhard ; Timofeyev, Yuriy |
Published in: |
Advances in accounting behavioral research. - Bingley : Emerald, ISSN 1475-1488, ZDB-ID 1471305-6. - Vol. 23.2020, p. 77-117
|
Subject: | Asset misappropriation | behavioral red flags | antifraud control mechanisms | exploratory factor analysis | fraud | hierarchical linear model |
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