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Determinants of accounting frauds : perceptions of Indonesian civil servants
Kusuma, Hadri; Andreina, Raden Roro Tisa Rachma - 2017
Persistent link: https://www.econbiz.de/10011765055
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Female CFOs and accounting fraud : Evidence from China
Liao, Jing; Smith, David; Liu, Xutang - In: Pacific-Basin finance journal 53 (2019), pp. 449-463
Persistent link: https://www.econbiz.de/10012133576
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Legitimation of Accounting Fraud : A Micro-Discursive Analysis of Wirecard's CEO
Daly, Peter; Touron, Philippe - 2022
the discursive strategies employed to legitimize accounting fraud when facing allegations from the Financial Times. The … allegations and thorny issues related to fraud; an altruistic and often abstract moralization; and organizational storytelling …
Persistent link: https://www.econbiz.de/10013404342
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Financial fraud detection for Chinese listed firms : does managers' abnormal tone matter?
Li, Jingyu; Guo, Ce; Lv, Sijia; Xie, Qiwei; Zheng, Xiaolong - In: Emerging markets review 62 (2024), pp. 1-14
Persistent link: https://www.econbiz.de/10015084120
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The anatomy of corporate fraud : a comparative analysis of high profile American and European corporate scandals
Soltani, Bahram - In: Journal of business ethics : JOBE 120 (2014) 2, pp. 251-274
Persistent link: https://www.econbiz.de/10010355769
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The great escape : the unaddressed ethical issue of investor responsibility for corporate malfeasance
Wesley, Curtis L.; Ndofor, Hermann Achidi - In: Business ethics quarterly : the journal of the Society … 23 (2013) 3, pp. 443-475
Persistent link: https://www.econbiz.de/10009784700
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Financial Ratios as Predictors of Managerial Fraud in Community Banks : The Analytic Model of Management Fraud
McAteer, Michael - 2009
techniques used in financial analysis and theoretical constructs of the study of managerial fraud, the Analytic Model of … Management Fraud is developed. The conceptual framework reflected in the Analytic Model of Management Fraud is that financial … fraud occurring. Using three groups of financial ratios produced by the FDIC the model was tested on Community Banks for a …
Persistent link: https://www.econbiz.de/10013158283
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The C-suite and fraud
McGee, Jo Ann; Byington, J. Ralph - In: The journal of corporate accounting & finance 28 (2017) 4, pp. 53-57
Persistent link: https://www.econbiz.de/10011702247
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Does financial misconduct affect the future compensation of alumni managers?
Groysberg, Boris; Lin, Eric; Serafeim, George - 2017
We explore how an organization's financial misconduct may affect pay for former employees not implicated in wrongdoing. Drawing on stigma theory we hypothesize that although such alumni did not participate in the financial misconduct and they had left the organization years before the...
Persistent link: https://www.econbiz.de/10011928843
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The equilibrium relationships between performance-based pay, performance, and the commission and detection of fraudulent misreporting
Qiu, Buhui; Slezak, Steve L. - In: The accounting review : a publication of the American … 94 (2019) 2, pp. 325-356
Persistent link: https://www.econbiz.de/10012138255