...Chenyong Liu; Han Dai; Lu Lu ABSTRACT Financial misconduct is a significant threat to capital markets, with severe negative consequences for stakeholders. This study explores the role of Chief Audit Executives (CAEs) in mitigating financial misconduct, highlighting their importance in enhancing...

...Joanna Golden ABSTRACT This study analyzes the impact of the local crime environment on the likelihood of a firm engaging in financial misconduct. Using the Benford Score metric, which assesses the extent to which a firm's financial statement number distribution diverges from a theoretical...