Chen, Dong; Wang, Feng; Xing, Cunyu - In: Journal of management science and engineering 6 (2021) 2, pp. 197-210
violations. Moreover, the effect of option incentives on financial reporting fraud is moderated by auditor effort. In addition …Because prior studies find mixed results on the relation between CEOs’ pay performance incentives and a firm …’s likelihood of financial reporting fraud, we restudy their relationship using innovative research methods. First, we concentrate …