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Keywords: misreporting
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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 (2022) 97 (1): 293–314.
Published: 01 January 2022
...Volker Laux ABSTRACT This paper studies the effects of allocating control rights to lenders via debt covenants when managers can sometimes misreport the accounting information on which the covenants are based. When contract renegotiation is exogenously prohibited, including a covenant...
Journal Articles
The Accounting Review (2021) 96 (6): 427–449.
Published: 01 November 2021
...Jingyu Yang; Yangxin Yu; Liu Zheng ABSTRACT While prior studies generally support that equity-based compensation induces CEOs to manipulate financial reporting, there is limited direct empirical evidence on whether financial misreporting concerns affect compensation design. A key challenge...
Journal Articles
The Accounting Review (2021) 96 (5): 317–336.
Published: 01 September 2021
...Jessen L. Hobson; Ryan D. Sommerfeldt; Laura W. Wang ABSTRACT We examine the effect of performance-based pay on misreporting intended to benefit a social mission. We show that performance-based pay decreases people's propensity to misreport for a social mission in a not-for-profit setting...
Journal Articles
The Accounting Review (2021) 96 (4): 157–177.
Published: 01 July 2021
...Eric W. Chan; Xinyu Zhang ABSTRACT We experimentally examine how nonprofit pay levels affect nonprofit managers' misreporting and how different types of penalties deter such behavior. Absent any penalties for misreporting, we find similar levels of, but different mechanisms for, misreporting...
Journal Articles
The Accounting Review (2019) 94 (3): 329–344.
Published: 01 May 2019
...Jennifer E. Nichol ABSTRACT This study examines the effects of incentive contract framing on misreporting and entitlement. I conduct a 2 × 2 between-subjects experiment, manipulating incentive contract framing (Bonus/Penalty) and the awareness of the opportunity to misreport...
Journal Articles
The Accounting Review (2015) 90 (6): 2205–2234.
Published: 01 November 2015
... by clicking the links in Appendix B. Editor's note: Accepted by Phillip C. Stocken. April 2013 February 2015 2015 executive compensation audit fees vega misreporting SOX We examine how audit fees vary in response to risk-taking incentives induced by CEO compensation...
Journal Articles
The Accounting Review (2015) 90 (1): 321–350.
Published: 01 January 2015
...Sudarshan Jayaraman; Todd Milbourn ABSTRACT Prior studies find inconsistent evidence regarding the effect of CEO equity incentives on financial misreporting. We argue that this inconsistency stems from not considering detection mechanisms that mitigate the effect of equity incentives...