This paper presents a meticulous bibliometric analysis of forensic accounting research conducted between 1991 and 2021, employing Scopus and VOSviewer. With a dataset comprising 232 documents, the study aims to scrutinize existing literature, identify influential authors, and discern the...

In 2015, U.S. Deputy Attorney General Sally Yates released a memorandum (the “Yates memo”) that makes several revisions to the Department of Justice's Principles of Federal Prosecution of Business Organizations. Most significantly, the Yates memo states that corporations facing criminal...

This study examines how Dr Markus Braun, CEO of Wirecard, constructed legitimation when faced with allegations from financial news reporters. It contributes to research into the legitimation strategies deployed by CEOs to construct a certain truth, justify corporate values and reassure...