Purpose: The purpose of this study is to examine and provide additional insights into Nigerian 419 scams. Such scams may also be referred to as advance fee frauds. This study not only provides a historical perspective as to why these scams continue to remain popular and successful but also...

This case addresses ethical accounting issues often faced by the accounting profession using the activities of the investment group WWM, Inc. Based on the actions of real individuals and their companies, WWM, Inc. helps financially-distressed businesses obtain loans from financial institutions...

There are many incentives that impact managers' disclosure decisions. This paper primarily examines one of these incentives - the capital market incentive. We offer a unique setting, the electric utility industry as it transitioned through deregulation, and we show a positive association between...