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Auditor's choice and earning management after Enron scandals : empirical approach in French context
Azibi, Jamel; Tahar, Rajhi Mohamed - In: International journal of critical accounting : IJCA 5 (2013) 5, pp. 485-501
Persistent link: https://www.econbiz.de/10010378472
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Equity incentives and corporate fraud in China
Hass, Lars Helge; Tarsalewska, Monika; Zhan, Feng - In: Journal of business ethics : JOBE 138 (2016) 4, pp. 723-742
Persistent link: https://www.econbiz.de/10011595393
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Effect of place of incorporation, Chinese culture, and business practices on corporate fraud : evidence from Hong Kong listed companies
Pang, Josephine Chui-ling; Lo, Simon Ming-sum - In: Asia-Pacific journal of financial studies 46 (2017) 2, pp. 221-245
Persistent link: https://www.econbiz.de/10011736102
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Reforming private securities litigation in China : does private enforcement by minority shareholders matter to corporate fraud?
Li, Lu; Zheng, Gaoping; Zhong, Angel - In: Finance research letters 64 (2024), pp. 1-12
Persistent link: https://www.econbiz.de/10014531803
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Does independent director's cash compensation matter? : evidence from corporate fraud
Radwan, Alkebsee; Tian, Gaoliang; Garefalakis, Alexandros; … - In: Journal of business economics and management 23 (2022) 4, pp. 977-996
likelihood of corporate fraud. Using data of 2542 Chinese firms and 17239 firm years from 2010 to 2017, the findings of logistic … negative association between cash compensation of independent directors and corporate fraud. Our findings suggest that if … the negative association between independent directors' compensation and corporate fraud is pronounced in SOEs. The study …
Persistent link: https://www.econbiz.de/10013499159
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Regulator as a minority shareholder and corporate fraud : quasi-natural experiment evidence from the pilot project of China Securities Investor Services Center
Zhao, Ziying; Lu, Chao; Xia, Xiaoxue - In: The British accounting review 56 (2024) 5, pp. 1-21
Persistent link: https://www.econbiz.de/10015062490
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Punish one, teach a hundred : the sobering effect of punishment on the unpunished
D'Acunto, Francesco; Weber, Michael; Xie, Jin - 2019
facing punishment and hence induce a change in their behavior. We test this mechanism in a setting, China, in which we …
Persistent link: https://www.econbiz.de/10011973941
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The impact of IFRS implementation, leverage, audit quality, institutional ownership, and managerial ownership towards earnings quality of Indonesian listed companies in LQ-45 index
Ahalik; Hardy, Yeni - In: International journal of applied business and economic … 13 (2015) 1, pp. 183-199
Persistent link: https://www.econbiz.de/10011376140
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The impact of IFRS implementation, leverage, audit quality, institutional ownership, and managerail ownership towards earnings quality of Indonesian listed companiesin LQ-45 index
Hardy, Yeni; Ahalik - In: International journal of applied business and economic … 13 (2015) 1, pp. 399-415
Persistent link: https://www.econbiz.de/10011376401
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Ownership structure, fraud, and corporate governance
Goldberg, Stephen R.; Danko, Dori; Kessler, Lara L. - In: The journal of corporate accounting & finance 27 (2015/2016) 2, pp. 39-46
Persistent link: https://www.econbiz.de/10011428232