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How Common Are Intentional GAAP Violations? Estimates from a Dynamic Model

Citations

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Cited by:

  1. Maureen F. McNichols & Stephen R. Stubben, 2018. "Research Design Issues in Studies Using Discretionary Accruals," Abacus, Accounting Foundation, University of Sydney, vol. 54(2), pages 227-246, June.
  2. Edwige Cheynel & Davide Cianciaruso & Frank S. Zhou, 2024. "Fraud Power Laws," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(3), pages 833-876, June.
  3. Du, Kai & Huddart, Steven & Xue, Lingzhou & Zhang, Yifan, 2020. "Using a hidden Markov model to measure earnings quality," Journal of Accounting and Economics, Elsevier, vol. 69(2).
  4. Frank S. Zhou, 2021. "Disclosure Dynamics and Investor Learning," Management Science, INFORMS, vol. 67(6), pages 3429-3446, June.
  5. Jeremy Bertomeu & Edwige Cheynel & Edward Xuejun Li & Ying Liang, 2021. "How Pervasive Is Earnings Management? Evidence from a Structural Model," Management Science, INFORMS, vol. 67(8), pages 5145-5162, August.
  6. Ashton, John & Burnett, Tim & Diaz-Rainey, Ivan & Ormosi, Peter, 2021. "Known unknowns: How much financial misconduct is detected and deterred?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 74(C).
  7. Bertomeu, Jeremy & Marinovic, Iván & Terry, Stephen J. & Varas, Felipe, 2022. "The dynamics of concealment," Journal of Financial Economics, Elsevier, vol. 143(1), pages 227-246.
  8. Dan Amiram & Serene Huang & Shiva Rajgopal, 2020. "Does financial reporting misconduct pay off even when discovered?," Review of Accounting Studies, Springer, vol. 25(3), pages 811-854, September.
  9. Jung Ho Choi, 2021. "Accrual Accounting and Resource Allocation: A General Equilibrium Analysis," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(4), pages 1179-1219, September.
  10. Nerissa C. Brown & Richard M. Crowley & W. Brooke Elliott, 2020. "What Are You Saying? Using topic to Detect Financial Misreporting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 58(1), pages 237-291, March.
  11. George‐Levi Gayle & Chen Li & Robert A. Miller, 2022. "Was Sarbanes–Oxley Costly? Evidence from Optimal Contracting on CEO Compensation," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 60(4), pages 1189-1234, September.
  12. Dyck, Alexander & Morse, Adair & Zingales, Luigi, 2023. "How pervasive is corporate fraud?," Working Papers 327, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
  13. Theodore E. Christensen & Adrienna Huffman & Melissa F. Lewis‐Western & Rachel Scott, 2022. "Accruals earnings management proxies: Prudent business decisions or earnings manipulation?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(3-4), pages 536-587, March.
  14. Marie Herly & Nikolaj Niebuhr Lambertsen, 2023. "Restatement costs and reporting bias," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(1-2), pages 91-117, January.
  15. Alexander Dyck & Adair Morse & Luigi Zingales, 2024. "How pervasive is corporate fraud?," Review of Accounting Studies, Springer, vol. 29(1), pages 736-769, March.
  16. Chen, Chuan & Jia, Yanrong & Martin, Xiumin & Silveira, Bernardo, 2025. "Assessing the objective function of the SEC against financial misconduct: A structural approach," Journal of Accounting and Economics, Elsevier, vol. 80(1).
  17. Yunchuan Sun & Xiaoping Zeng & Ying Xu & Hong Yue & Xipu Yu, 2024. "An intelligent detecting model for financial frauds in Chinese A‐share market," Economics and Politics, Wiley Blackwell, vol. 36(2), pages 1110-1136, July.
  18. Matthias Breuer & Eva Labro & Haresh Sapra & Anastasia A. Zakolyukina, 2024. "Bridging Theory and Empirical Research in Accounting," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 62(3), pages 1121-1139, June.
  19. Bird, Andrew & Karolyi, Stephen A. & Ruchti, Thomas G., 2019. "Understanding the “numbers game”," Journal of Accounting and Economics, Elsevier, vol. 68(2).
  20. Richmond, Jordan, 2024. "Firm responses to book income alternative minimum taxes," Journal of Public Economics, Elsevier, vol. 236(C).
  21. Matthew S. Ege & Andrew J. Imdieke & Sarah B. Stuber, 2025. "The use of client-engaged specialists to support opportunistic estimates: evidence from the insurance industry," Review of Accounting Studies, Springer, vol. 30(4), pages 3954-3995, December.
  22. Monica Laura Zlati & Valentin Marian Antohi & Petronela Cardon, 2019. "Correction of Accounting Errors through Post Balance Sheet Event Analysis for Romanian Companies," Economies, MDPI, vol. 7(2), pages 1-22, April.
  23. Leonidas Enrique de la Rosa & Nikolaj Kirkeby Niebuhr, 2019. "Loss aversion and the zero-earnings discontinuity," Economics Working Papers 2019-09, Department of Economics and Business Economics, Aarhus University.
  24. Stephen J. Terry, 2023. "The Macro Impact of Short‐Termism," Econometrica, Econometric Society, vol. 91(5), pages 1881-1912, September.
  25. Masulis, Ronald W. & Mobbs, Shawn, 2023. "Influential independent directors' reputation incentives: Impacts on CEO compensation contracts and financial reporting," Journal of Corporate Finance, Elsevier, vol. 82(C).
  26. Choi, Jung Ho & Gipper, Brandon, 2024. "Fraudulent financial reporting and the consequences for employees," Journal of Accounting and Economics, Elsevier, vol. 78(1).
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