’s likelihood of financial reporting fraud, we restudy their relationship using innovative research methods. First, we concentrate … violations. Moreover, the effect of option incentives on financial reporting fraud is moderated by auditor effort. In addition …

This paper identifies a new incentive for managers to engage in corporate fraud stemming from the relative performance … evaluation feature of CEO promotion tournaments. We document higher propensities to engage in fraud for firms with strong … promotion tournaments creates incentives to manipulate performance, while the option-like character can motivate managers to …