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Keywords: financial misconduct
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Journal Articles
The Accounting Review 1–33.
Published: 11 January 2024
... commissions to understand the mechanisms behind these results. I conclude that online PFD supports the enforcement of local corruption by reducing disclosure acquisition costs for enforcement agents. disclosure disclosure processing costs corruption financial misconduct THE ACCOUNTING REVIEW Vol. XX...
Journal Articles
The Accounting Review (2024) 99 (1): 81–104.
Published: 01 January 2024
... P. Weber, under the Senior Editorship of W. Robert Knechel. 09 03 2020 11 07 2023 18 07 2023 2024 SEC enforcement investigations misreporting financial misconduct Effective regulatory monitoring is a cornerstone of efficient and well-functioning capital...
Journal Articles
The Accounting Review (2017) 92 (6): 129–163.
Published: 01 November 2017
...Jonathan M. Karpoff; Allison Koester; D. Scott Lee; Gerald S. Martin ABSTRACT An extensive literature examines the causes and effects of financial misconduct based on samples drawn from four popular databases that identify restatements, securities class action lawsuits, and Accounting and Auditing...