We model and empirically assess industry tournament incentives for CEOs. The measures we develop for the tournament …

We evaluate the link between CEO industry tournament incentives (ITI) and the product market benefits of corporate …

Financial reporting fraud and other forms of financial reporting misconduct are a significant threat to the existence …

restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as … positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future …

The article argues that firm-level liability for fraud is justified by the need to secure the cooperation of the firm … fraud has often been criticized. The empirical evidence suggests that firms overpay for fraud liability and overspend on … internal compliance mechanisms (which are generally ineffective at preventing fraud). Yet, insiders who commit fraud are rarely …

This study investigates the role of gender diversity in fraud commission and detection with a view to identifying … whether companies with more female corporate leaders are less likely to be involved in financial statement fraud. Using a … bivariate probit model, the role of female corporate leaders in financial statement fraud commission and detection is examined …

Most accounting studies use only public enforcement actions (SEC cases) to measure accounting fraud. However, private … both public and private enforcement regimes, emphasize the importance of screening cases for credible fraud allegations …, and show both yield credible fraud measures. Further, we demonstrate these research design choices affect inferences from …

seemingly innocuous transgressions may lead to accounting fraud …

Fraud that is falsifying figures or disclosures in the financial statements to gloss up inefficiencies which at times are …. Financial Statement Fraud topics attract extensive interest in developed economies but little is done in developing countries … such as Malawi. The magnitude and extent of Financial Statement Fraud is not known in Malawi and this study explored public …