, we examine whether fraud revelations by regulators affect corporate cross-border M&As. We find that acquirers with a … history of fraud are less likely to complete cross-border M&As, and if completed, take longer to conclude transactions than … other acquirers. Our findings suggest that corporate fraud has implicit costs due to loss of reputation that may impede the …

I examine how organisations are responding to the threat of identity fraud and the challenges that they face in doing … the 'anticipation' of identity fraud and, in particular, activities performed in relation to prevention, deterrence and … contributions of this paper are two-fold. Firstly, a framework is presented that both operationalises the identity fraud construct …

fraud. We find that firms with well-connected independent directors are less likely to commit fraud, supporting our …

investigates cases of corporate fraud, financial statement analysis, and dispute resolution. Ethical and legal considerations are … study underscores their importance in detecting financial fraud, promoting transparency, and fostering trust. …

We examine the deterrence effect of the Dodd–Frank whistleblower provision on accounting fraud. To facilitate causal … inference, we use state False Claims Acts (FCAs), under which whistleblowing about accounting fraud at a firm invested in by a … the likelihood of accounting fraud of treatment firms by 12%–22% relative to control firms, but do not find that it …

more likely to refrain from supporting fraud and report wrongdoing. With the foci on research exploring individual and …