The role of managers’ behavior in corporate fraud
Based on anecdotal evidence from press articles covering 39 high profile alleged or acknowledged corporate fraud cases, the objective of this paper is to examine one dimension partially unexplored: the role of managers’ behavior in the commitment of the fraud.
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|Date of creation:||01 Jul 2008|
|Date of revision:|
|Contact details of provider:|| Postal: HEC Paris, 78351 Jouy-en-Josas cedex, France|
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- Alexander Dyck & Natalya Volchkova & Luigi Zingales, 2006.
"The Corporate Governance Role of the Media: Evidence from Russia,"
NBER Working Papers
12525, National Bureau of Economic Research, Inc.
- Alexander Dyck & Natalya Volchkova & Luigi Zingales, 2008. "The Corporate Governance Role of the Media: Evidence from Russia," Journal of Finance, American Finance Association, vol. 63(3), pages 1093-1135, 06.
- Alexander Dyck & Natalya Volchkova & Luigi Zingales, 2004. "The Corporate Governance Role of the Media: Evidence from Russia," Working Papers w0054, Center for Economic and Financial Research (CEFIR), revised Sep 2005.
- Dyck, Alexander & Volchkova, Natalya & Zingales, Luigi, 2007. "The Corporate Governance Role of the Media: Evidence from Russia," Working Papers 07-1, University of Pennsylvania, Wharton School, Weiss Center.
- Braun, Robert L., 2000. "The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting," Accounting, Organizations and Society, Elsevier, vol. 25(3), pages 243-259, April.
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- Gregory S. Miller, 2006. "The Press as a Watchdog for Accounting Fraud," Journal of Accounting Research, Wiley Blackwell, vol. 44(5), pages 1001-1033, December.
- William R. Kinney & Zoe-Vonna Palmrose & Susan Scholz, 2004. "Auditor Independence, Non-Audit Services, and Restatements: Was the U.S. Government Right?," Journal of Accounting Research, Wiley Blackwell, vol. 42(3), pages 561-588, 06.
- Daniel Bergstresser & Thomas Philippon, 2003.
"CEO incentives and earnings management,"
862, Federal Reserve Bank of Chicago.
- Abernethy, Margaret A. & Vagnoni, Emidia, 2004. "Power, organization design and managerial behaviour," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 207-225.
- Pincus, Karen V., 1989. "The efficacy of a red flags questionnaire for assessing the possibility of fraud," Accounting, Organizations and Society, Elsevier, vol. 14(1-2), pages 153-163, January.
- Knapp, Carol A. & Knapp, Michael C., 2001. "The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures," Accounting, Organizations and Society, Elsevier, vol. 26(1), pages 25-37, January.
- Merle Erickson & Michelle Hanlon & Edward L. Maydew, 2006. "Is There a Link between Executive Equity Incentives and Accounting Fraud?," Journal of Accounting Research, Wiley Blackwell, vol. 44(1), pages 113-143, 03.
- Efendi, Jap & Srivastava, Anup & Swanson, Edward P., 2007. "Why do corporate managers misstate financial statements? The role of option compensation and other factors," Journal of Financial Economics, Elsevier, vol. 85(3), pages 667-708, September.
- Agrawal, Anup & Chadha, Sahiba, 2005. "Corporate Governance and Accounting Scandals," Journal of Law and Economics, University of Chicago Press, vol. 48(2), pages 371-406, October.
- Roger Martin, 2007. "Through the Ethics Looking Glass: Another View of the World of Auditors and Ethics," Journal of Business Ethics, Springer, vol. 70(1), pages 5-14, January.
- Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
- Denis, David J. & Hanouna, Paul & Sarin, Atulya, 2006. "Is there a dark side to incentive compensation?," Journal of Corporate Finance, Elsevier, vol. 12(3), pages 467-488, June.
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