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Does tenuremMatter : role of the corporate secretary in Chinese-listed firms

Wang, Chen; Ye, Qing; Goyal, Abhinav - In: Accounting horizons : a quarterly publication of the … 33 (2019) 1, pp. 181-205

Persistent link: https://www.econbiz.de/10012121912

The effects of auditor tenure on fraud and its detection

Patterson, Evelyn R.; Smith, J. Reed; Tiras, Samuel L. - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 297-318

Persistent link: https://www.econbiz.de/10012121944

Initial coin offerings, information disclosure, and fraud

Hornuf, Lars; Kück, Theresa; Schwienbacher, Armin - 2019 - This Version: November 19, 2019

We study the extent of fraud in initial coin offerings (ICOs), and whether information disclosure prior to the issuance … predicts fraud. We document different types of fraud, and that fraudulent ICOs are on average much larger than the sample … suggests that there are risks related to disclosing the code. Generally, we find it extremely difficult to predict fraud with …

Persistent link: https://www.econbiz.de/10012129781

The use of business intelligence and predictive analytics in detecting and managing occupational fraud in Nigerian banks

Nwafor, Chioma N.; Nwafor, Obumneme Z.; Onalo, Chris - In: The journal of operational risk 14 (2019) 3, pp. 95-120

Persistent link: https://www.econbiz.de/10012132748

Religiosity and clawback provision to curb earnings management

Sari, Ratna Candra; Sholihin, Mahfud - In: Journal of management, spirituality & religion : JMSR 16 (2019) 4, pp. 372-390

This study examines the impact of religiosity and clawback on corporate reporting behavior. Previous research indicates that the supervision and punishment aspects of God, and secular authorities are able to improve prosocial actions. This present study examines whether clawback that has a...

Persistent link: https://www.econbiz.de/10012156810