..., USA. Editor’s note: Accepted by James A. DiGabriele, under the Senior Editorship of Zabihollah Rezaee. 06 04 2022 22 11 2022 05 12 2022 2023 behavioral forensics organizational culture corporate governance red flags In this paper, we investigate whether...

...Nistala Jagannath Sharma; Divya Aggarwal ABSTRACT Poor corporate governance, insufficient regulatory supervision, and lack of compliance are susceptible factors for fraudulent activities in the Indian banking sector. This study examines the role of softer aspects like the CEO's personality traits...

... distribution, I find that firms headquartered in high crime areas are associated with greater financial misconduct. The link is more pronounced in firms that offer more stock-based executive compensation to their executives or practice weak corporate governance and change in the crime rate is associated...

...Dana R. Hermanson ABSTRACT This paper describes my professional journey focusing on human aspects of fraud and corporate governance. I describe the initial “light bulb” moments that highlighted the importance of people and the years of human-focused fraud and governance research and teaching since...

... measures implemented by NOS. It addresses fraud, bribery, corruption, and misappropriation of assets through inappropriate procurement procedures, in a cultural environment differing substantially from U.S. corporate contexts. This case is suitable for use in auditing, corporate governance, and fraud...

... whistleblowing corporate governance retaliation threat monetary incentives fraud Detecting occupational fraud (i.e., asset misappropriation, corruption, and fraudulent financial reporting) is a key accounting control function. According to the most recent industry data on fraud (Association...