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Journal Articles

The Effect of Evidence Strength and Internal Rewards on Intentions to Report Fraud in the Dodd-Frank Regulatory Environment

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Alisa G. Brink, D. Jordan Lowe, Lisa M. Victoravich
Journal: AUDITING: A Journal of Practice & Theory
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 87–104.
https://doi.org/10.2308/ajpt-50449
Published: 01 August 2013
... Dodd-Frank Act Sarbanes-Oxley Act SEC rewards motivational crowding Fraud is estimated to cost about five percent of a typical organization's revenues ( ACFE 2010 ), making the detection of fraud of utmost concern to stakeholders. However, detecting fraud is difficult because perpetrators...
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