Purpose: The purpose of the paper is to examine the corporate social responsibility (CSR) – earnings response coefficient (ERC) relation in the code-law tradition and the early stage of CSR practice to fill the research gap in the literature on CSR–ERC relation. Design/methodology/approach:...

Purpose – The purpose of this paper is to provide an in‐depth analysis of a major fraud case in a local government setting, specifically a public school district, as a guide to managers and overseers of such organizations and as an instructional resource. Fraud cases outside the corporate...

Purpose – The purpose of this paper is to explore the various methods available when conducting a pre‐employment screening investigation in attempt to hire honest employees, those less likely to commit fraud against their organization. While many companies perform the most basic type of...

Purpose – The purpose of this paper is to examine notable instances of fraud that have occurred in Southeastern Connecticut and surrounding areas since the development of two large casinos in that region. Design/methodology/approach – Fraud case histories and prosecutions in which the...

Purpose – The purpose of this paper is to investigate how the brainstorming component of Statement of Auditing Standards (SAS) No. 99 influences decision aid use and reliance, and the effectiveness of fraud risk assessment. Design/methodology/approach – The research framework links the...

Purpose – In recent years, many of South Korea's most prominent organizations have been involved in large‐scale frauds. These frauds have had a devastating impact on South Korean society and resulted in unnecessary suffering and high levels of unemployment for the middle class. With the aim...

Purpose – Experts contend that knowledge of the personal labor market penalties (loss of employment and future wealth) incurred by past chief executive officers (CEOs) forced to restate their firms' earnings may induce current CEOs to refrain from fraudulent disclosures. Because of the...

Purpose: Value chain analyses that help businesses build competitive advantage must include considerations of unpredictable shocks and stressors that can create costly business disruptions. Enriching value chain analysis with considerations of system resilience, meaning the ability to recover...

Purpose – The environmental impacts of transportation are rarely brought into decision making frameworks. The purpose of this paper is to introduce a framework and tool to help in these organizational decisions. Design/methodology/approach – A survey analysis was carried out amongst...