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The Geography of Financial Misconduct
Parsons, Christopher A. - 2014
misconduct correspond with local waves of non-financial corruption, such as political fraud …
Persistent link: https://www.econbiz.de/10013049696
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Trust and Cheating
Butler, Jeffrey V. - 2012
When we take a cab we may feel cheated if the driver takes an unnecessarily long route despite the lack of a contract or promise to take the shortest possible path. Is our decision to take the cab affected by our belief that we may end up feeling cheated? Is the behavior of the driver affected...
Persistent link: https://www.econbiz.de/10013098476
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Does Transparency Reduce Favoritism and Corruption? Evidence from the Reform of Figure Skating Judging
Zitzewitz, Eric - 2012
Transparency is usually thought to reduce favoritism and corruption by facilitating monitoring by outsiders, but there is concern it can have the perverse effect of facilitating collusion by insiders. In response to vote trading scandals in the 1998 and 2002 Olympics, the International Skating...
Persistent link: https://www.econbiz.de/10013112845
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Who Blows the Whistle on Corporate Fraud?
Dyck, I. J. Alexander - 2010
What external control mechanisms are most effective in detecting corporate fraud? To address this question we study in … depth all reported cases of corporate fraud in companies with more than 750 million dollars in assets between 1996 and 2004 …. We find that fraud detection does not rely on one single mechanism, but on a wide range of, often improbable, actors …
Persistent link: https://www.econbiz.de/10012760394
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Unethical Culture, Suspect CEOS and Corporate Misbehavior
Biggerstaff, Lee - 2013
We show that firms with CEOs who personally benefitted from options backdating were more likely to engage in other forms of corporate misbehavior, suggestive of an unethical corporate culture. These firms were more likely to overstate firm profitability and to engage in less profitable...
Persistent link: https://www.econbiz.de/10013078313
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Executives' "Off-the-Job" Behavior, Corporate Culture, and Financial Reporting Risk
Davidson, Robert H. - 2012
legal record are more likely to perpetrate fraud. In contrast, we do not find a relation between executives' frugality and … the propensity to perpetrate fraud. However, as predicted, we find that unfrugal CEOs oversee a relatively loose control … environment characterized by relatively high probabilities of other insiders perpetrating fraud and unintentional material …
Persistent link: https://www.econbiz.de/10013107519
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The Economics of Fraudulent Accounting
Kedia, Simi - 2010
We argue that earnings management and fraudulent accounting have important economic consequences. In a model where the costs of earnings management are endogenous, we show that in equilibrium, bad managers hire and invest too much in order to pool with the good managers. This behavior distorts...
Persistent link: https://www.econbiz.de/10012762395
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Liquidity and the Threat of Fraudulent Assets
Li, Yiting - 2011
of the asset to fraud, on the frequency of trade, and on the current and future prices of the asset. In equilibrium, the …
Persistent link: https://www.econbiz.de/10013119606
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Fraud in the Workplace? Evidence from a Dependent Verification Program
Geruso, Michael - 2013
Many employers have implemented dependent verification (DV) programs, which aim to reduce employee benefits costs by ensuring that ineligible persons are not enrolled in their health plan as dependents. We evaluate a DV program using a panel of health plan enrollment data from a large,...
Persistent link: https://www.econbiz.de/10013083798
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Retractions
Azoulay, Pierre - 2014
. This citation penalty is more severe when the associated retracted article involves fraud or misconduct, relative to cases …
Persistent link: https://www.econbiz.de/10013065177