Journal ArticleDOI
Causes, consequences, and deterence of financial statement fraud
TLDR
In this article, the authors present a profile of financial statement fraud by reviewing a selective sample of financial statements fraud cases and demonstrate that "cooking the books" is a crime and results in a crime.About:
This article is published in Critical Perspectives on Accounting.The article was published on 2005-04-01. It has received 419 citations till now. The article focuses on the topics: Statement of changes in financial position & Financial statement analysis.read more
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Discretionary Disclosure Strategies in Corporate Narratives: Incremental Information or Impression Management?
TL;DR: In this article, the authors examine the discretionary disclosure strategies applied by managers in corporate narratives, classifying them into seven categories, and propose alternative theories from the accounting, management, and social psychology literature to suggest additional impression management motivations and strategies not previously considered in a financial reporting context.
Journal ArticleDOI
Incentives to Cheat: The Influence of Executive Compensation and Firm Performance on Financial Misrepresentation
Jared D. Harris,Philip Bromiley +1 more
TL;DR: Using a sample of financial restatements prompted by accounting irregularities and identified by the U.S. Government Accountability Office, empirical support is found for both incentive and relative performance influences on financial statement misrepresentation.
Journal Article
Discretionary disclosure strategies in corporate narratives : incremental information or impression management?
TL;DR: This paper reviewed and synthesized the literature on discretionary narrative disclosures and explored why, how, and whether preparers of corporate narrative reports use discretionary disclosures in corporate narrative documents and how, how and whether users react to them.
Journal ArticleDOI
Financial Statement Fraud: Insights from the Academic Literature
TL;DR: In this paper, the authors summarize relevant academic research findings to contribute to the Public Company Accounting Oversight Board (PCAOB) project on financial statement fraud and to offer insights and conclusions relevant to academics, standard setters, and practitioners.
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Journal ArticleDOI
Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*
TL;DR: In this article, the authors investigate the extent to which the earnings manipulations can be explained by earnings management hypotheses and the relation between earnings manipulation and weaknesses in firms' internal governance structures, and the capital market consequences experienced by firms when the alleged earnings manipulation are made public.
Journal ArticleDOI
Analyst following and institutional ownership
Book ChapterDOI
Principles of Corporate Governance
TL;DR: The average tenure of a chief executive in America declined from nearly nine years in 1890 to just over seven in 2001, according to The Economist as discussed by the authors, which suggests that poor corporate governance is the most widespread reason why a business gets into trouble.
Posted Content
The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases
TL;DR: In this article, the authors explored three questions related to the SEC's accounting enforcement program: (1) what types of accounting and auditing problems motivate enforcement actions, (2) what are the consequences of investigations on targets' financial statements, managers, and auditors, and (3) how do investors and other market agents view their actions?
Journal ArticleDOI
The Financial and Market Effects of the SEC's Accounting and Auditing Enforcement Releases
TL;DR: In this article, the authors explore three questions related to the SEC's accounting enforcement program: (1) what types of accounting and auditing problems motivate enforcement actions, (2) what are the consequences of investigations on targets' financial statements, managers, and auditors, and (3) how do investors and other market agents view SEC's actions.