their investor base changes as well. Finally, I find that a trading strategy based on fraud allegations yields a significant …

decrease their positions. Stock market activity surges for firms suspected of fraud, and a conservative trading strategy yields …

This study examines whether and how online investor-firm interactions reduce the incidence of corporate fraud. We find … that more interactions and investors’ negative sentiment reduce the likelihood of committing fraud. This finding remains …-firm interactions are an important monitor for corporate fraud, which enhance firm value …

We study the propensity of firms to commit financial fraud using a sample of SEC enforcement actions from 2000 to 2006 … between fraud probability and CEO-board connectedness. The nature of this relation depends on the institutional origin of the … connection. While nonprofessional connectedness due to shared educational and non-business antecedents increase fraud probability …

sensitivity to individual firm information tends to encourage fraud commission. The use of relative performance evaluation (i ….e., industry benchmarking) in managerial retention decisions also encourages fraud. The lack of information collection about … individual firms tends to decrease the probability of fraud detection and increase the probability of fraud commission. All three …