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1-2 of 2
Keywords: deterrence
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2024) 36 (1): 45–65.
Published: 01 March 2024
... are available from the authors upon request. Editor’s note: Accepted by Senior Editor Charles D. Bailey. 16 09 2022 11 07 2023 12 07 2023 2024 deterrence fraudulent financial reporting Machiavellianism whistleblowing unethical conduct Corporate fraud continues...
Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2016) 28 (1): 57–66.
Published: 01 January 2016
... in the absence of a requirement to disclose that behavior to the board or auditor. Disclosure becomes a meaningful deterrent when the beneficiary of opinion shopping is perceived to be the manager. However, disclosure is an ineffective deterrent when the beneficiary is perceived to be shareholders. Both...
