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Keywords: fraud
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Journal Articles
Journal Articles
Accounting Horizons (2020) 34 (2): 109–124.
Published: 01 June 2020
... in which financial misconduct shapes a firm's innovation activities and appreciate the far-reaching consequences of accounting failure. accounting failure fraud restatement innovation R&D exploration We thank Afshad Irani, Colin Reid, Jared Harris, Liz Gorman, Mike Lenox, Bret Crane...
Journal Articles
Accounting Horizons (2020) 34 (2): 41–61.
Published: 01 June 2020
... that increasing audit fees lead to decreases in fraud, consistent with greater effort increasing fraud detection. Indicative of higher fees leading to increased auditor effort, Larcker and Richardson (2004) find audit fees increasing as discretionary accruals decrease. Thus, in studies not using samples...
Journal Articles
Accounting Horizons (2014) 28 (4): 769–804.
Published: 01 December 2014
...Gregory M. Trompeter; Tina D. Carpenter; Keith L. Jones; Richard A. Riley, Jr. SYNOPSIS We survey academic literature from non-accounting publications related to fraud and financial crimes: (1) to better understand the nature and extent of fraud acts from the perspective of non-accounting research...