...://doi.org/10.1506/L20L-7FUM-FPCB-7BE2 Beasley, M. S. , J. V. Carcello , D. R. Hermanson , and T. L. Neal . 2010 . Fraudulent Financial Reporting 1998–2007, an Analysis of U.S. Public Companies . New York, NY : Committee of Sponsoring Organizations of the Treadway Commission...

... thank Richard Hatfield and an anonymous reviewer for their helpful comments. June 2012 March 2013 2013 fraudulent financial reporting anonymous reporting channel proactivity whistleblowing The Sarbanes-Oxley Act of 2002 requires that public company audit committees...

... on contrast coding results, we predict and find that inquiry and auditor type interact to influence reporting intentions. Fourth, we find that reporting intentions for two different types of fraudulent acts, misappropriation of assets and fraudulent financial reporting, do not significantly differ, nor does...