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Advanced Search Results For "ACCOUNTING fraud"

1 - 10 of 7,967 results for
 "ACCOUNTING fraud"
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Does IRS Monitoring Deter Managers From Committing Accounting Fraud?

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance. Jul2022, Vol. 37 Issue 3, p700-722. 23p. 6 Charts, 1 Graph.

Abstract: We examine whether monitoring by the Internal Revenue Service (IRS) affects managers' decisions to engage in fraudulent financial reporting. We argue that IRS monitoring provides a disciplining effect reducing managements' incentives to engage in rent ...

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Accounting Frauds and Main-Bank Monitoring in Japanese Corporations.

Publication Type: Academic Journal

Source(s): Journal of Business Ethics. Oct2022, Vol. 180 Issue 2, p605-621. 17p. 7 Charts.

Abstract: This study examines whether the delegated monitoring of main banks effectively decreases severe agency problems. For example, this includes accounting fraud in bank-dominated corporate governance. In this context, the fraud triangle specifies the three...

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The incidence of accounting fraud is increasing: is it a matter of the gender of chief financial officers?

Publication Type: Academic Journal

Source(s): Journal of Financial Crime. 2022, Vol. 29 Issue 4, p1420-1442. 23p.

Abstract: Purpose: The purpose of this paper is to examine the association between accounting fraud and the gender of chief financial officers (CFOs). Design/methodology/approach: This study uses a sample of US-listed firms for the period from 2000 to 2010. This...

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Organizational culture moderates the effect of bystander effect and internal control on accounting fraud trends in village credit institutions in Jembrana Regency.

Publication Type: Academic Journal

Source(s): International Journal of Research in Business & Social Science. Oct2022, Vol. 11 Issue 7, p210-217. 8p.

Abstract: This study aims to examine and explain organizational culture's role in moderating the bystander effect and internal control effect on the tendency of accounting fraud. The research was conducted on The Village Credit Institution in Jembrana Regency, w...

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Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations*.

Publication Type: Academic Journal

Source(s): Contemporary Accounting Research; Sep2022, Vol. 39 Issue 3, p1905-1948, 44p

Abstract: Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. ...

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When collusion meets the fraud triangle: a case study approach.

Publication Type: Academic Journal

Source(s): Journal of Financial Crime. 2022, Vol. 29 Issue 3, p805-815. 11p.

Abstract: Purpose: The purpose of this paper is to explore how the different elements of the fraud triangle are present in a case of convicted accounting fraud in collusion. Design/methodology/approach: This is a case study research. Findings: The authors find t...

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WILL YOU BE READY IF THE SEC COMES KNOCKING? If a company and its chief officers respond proactively to instances of misconduct, the SEC may reduce or even eliminate its corrective actions and penalties.

Publication Type: Periodical

Source(s): Strategic Finance. Dec2022, p50-56. 7p.

Abstract: The article discusses the importance of understanding the scope of the various U.S. Securities & Exchange Commission (SEC) enforcement programs and the remediation opportunities that are available to reduce potential exposure to the company and those i...

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Erroneous Erratum to Accounting Fraud Article.

Publication Type: Academic Journal

Source(s): Econ Journal Watch. Sep2022, Vol. 19 Issue 2, p190-203. 14p.

Authors:
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Erratum.

Publication Type: Academic Journal

Source(s): Journal of Accounting Research (John Wiley & Sons, Inc.). Sep2022, Vol. 60 Issue 4, p1635-1646. 12p.

Abstract: A correction is provided for the article "Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach” by Yang Bao, Bin Ke, and others which appears in Volume 58, Issue 1 of this journal.

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Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?

Publication Type: Academic Journal

Source(s): Journal of Accounting Research (John Wiley & Sons, Inc.). Sep2022, Vol. 60 Issue 4, p1337-1378. 42p.

Abstract: 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 state's ...

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