Purpose: This study sets out to address the lack of studies to educate clients and create awareness on fraud prevention in this sector, specifically on e-banking fraud that falls into two main categories: phishing/vishing/Smishing and malware practices. Design/methodology/approach: An...

In a field experiment, we leverage differences in audit subordinates' job-relevant knowledge about clients, fraud brainstorming objectives, and “normal” audit partner leadership to explore whether and how knowledge moderates the effect of a partner-led intervention on brainstorming processes...

Attorneys general from New York, Massachusetts, and several other states are investigating whether Exxon Mobil Corp. misled investors and the public about climate change over the past four decades. The allegations against the oil company closely resemble schemes carried out by the tobacco,...