In this study, we analyze two new potential determinants for mitigating fraud committed by firms: institutional … incidences of corporate fraud. The importance of political connection for enterprise in both developed and emerging markets such … identify another positive effect on enterprise in that political connection could reduce incidences of corporate fraud, thus …

of controlling shareholders on managerial accountability to corporate fraud. In China, prior to the Split Share Structure … economic incentives are important to promote corporate governance and deter fraud …

We examine whether analyst coverage influences corporate fraud in China. The fraud triangle specifies three main … factors, i.e. opportunity, incentive, and rationalization. On the one hand, analysts may reduce the fraud opportunity factor …, analysts may increase the fraud incentive factor by pressurizing managers to achieve short-term performance targets, which can …

Man made crises caused by ethical misconduct and financial fraud can be the undoing an organization. Regaining employee … specifically outlines steps for working through an ethics and fraud crisis can improve the chances of rebounding as well as create … plan specifically for ethical misconduct and financial fraud. In an ideal world, creation of such a plan will include pre …

The False Claims Act prohibits fraud against the government. Unsurprisingly, fraud against the government remains … dollars of fraud remain undetected. Through the qui tam provision, the government has enlisted the help of private citizens to … discover and prosecute fraud. The program has helped to recover over half of the total recovered fraud over the past two …

Supreme Court has called “illicit manipulation of a board's deliberative processes” or “fraud upon the board”). Commission of … fraud on the board is an omnipresent temptation for self-interested controllers, activist stockholders, officers, financial … advisors, and their legal counsel. Fraud can be used to put a company in play, steer a sale process toward a favored bidder …

should remedy and deter tortious misconduct that corrupts board decision-making. Commission of fraud on the board is an … counsel. Fraud can be used to put a company in play, steer a sale process toward a favored bidder, suppress the sale price to … reinterpreted as occasions when courts made tentative or final determinations that a board decision was corrupted by fraud or …