Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature
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DOI: 10.1007/s11142-017-9435-x
Abstract: Financial reporting fraud and other forms of financial reporting misconduct are a significant threat to the existence and efficiency of capital markets. This study reviews the literature on financial reporting misconduct from the perspectives of… read more here.
Keywords: reporting; fraud forms; reporting misconduct; reporting fraud ... See more keywords
Does financial reporting misconduct pay off even when discovered?
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DOI: 10.1007/s11142-020-09548-7
Abstract: Experts and popular belief contend that it pays to engage in financial misconduct. We hand-collect data on three subsamples of severe misconduct cases, between 2003 and 2016: a sample of 37 (100) SEC enforcement actions… read more here.
Keywords: misconduct; reporting misconduct; pay even; financial reporting ... See more keywords