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Financial Statement Fraud: Motivation, Methods, and Detection
13 references·0 citing·44 second hopsampled
Financial Statement Fraud: Motivation, Methods, and Detection (2020)Financial Statement Fraud: Motivation, Me…The SEC’s Enforcement Record against Auditors (2018)The SEC’s Enforcement Record …Rank and file employees and the discovery of misreporting: The role of stock options (2016)Rank and file employees and t…Detecting Deceptive Discussions in Conference Calls (2012)Detecting Deceptive Discussio…Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Executive Overconfidence and …Analyzing Speech to Detect Financial Misreporting (2011)Analyzing Speech to Detect Fi…The role of information and financial reporting in corporate governance and debt contracting (2010)The role of information and f…Why do corporate managers misstate financial statements? The role of option compensation and other factors (2007)Why do corporate managers mis…Executive pay and shareholder litigation (2007)Executive pay and shareholder…The impact of performance-based compensation on misreporting (2005)The impact of performance-bas…Incentives and Penalties Related to Earnings Overstatements that Violate GAAP (1999)Incentives and Penalties Rela…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Earnings management preceding management buyout offers (1994)Earnings management preceding…The effect of bonus schemes on accounting decisions (1985)The effect of bonus schemes o…Separation of Ownership and Control (1983)Positive Accounting Theory (1985)Earnings Management During Import Relief Investigations (1991)Reporting Bias (2000)Auditor Conservatism, Asymmetric Monitoring, and Earnings Management* (2003)Discretionary Accounting Accruals, Managers' Incentives, and Audit Fees* (2003)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Limited-dependent and qualitative variables in econometrics (1983)What insiders know about future earnings and how they use it: Evidence from insider trades (2003)Measuring Reporting Conservatism (2007)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)A Theory of Cognitive Dissonance (1957)Praat: Doing Phonetics by Computer (2011)MD&A Disclosure and the Firm's Ability to Continue as a Going Concern (2013)A Theory of Cognitive Dissonance (2017)Mining corporate annual reports for intelligent detection of financial statement fraud – A comparative study of machine learning methods (2017)What Are You Saying? Using topic to Detect Financial Misreporting (2019)Common risk factors in the returns on stocks and bonds (1993)On Persistence in Mutual Fund Performance (1997)The effect of manager-specific optimism on the tone of earnings conference calls (2014)Automatic deception detection: Methods for finding fake news (2015)Textual Analysis in Accounting and Finance: A Survey (2016)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)CEO Overconfidence and Corporate Investment (2005)Measuring Securities Litigation Risk (2011)Earnings quality: Evidence from the field (2013)Mindful Economics: The Production, Consumption, and Value of Beliefs (2016)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate Governance and Accounting Scandals (2005)Who Blows the Whistle on Corporate Fraud? (2010)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Agency Costs of Overvalued Equity (2005)The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover (2008)The Nature of the Firm (1937)Corporate governance, incentives, and tax avoidance (2015)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)
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References

  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1985The effect of bonus schemes on accounting decisions3,311 cited
  • 2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
  • 2005The impact of performance-based compensation on misreporting1,342 cited
  • 2011Executive Overconfidence and the Slippery Slope to Financial Misreporting1,040 cited
  • 2007Why do corporate managers misstate financial statements? The role of option compensation and other factors1,005 cited
  • 2012Detecting Deceptive Discussions in Conference Calls601 cited
  • 1999Incentives and Penalties Related to Earnings Overstatements that Violate GAAP593 cited
  • 1994Earnings management preceding management buyout offers502 cited
  • 2011Analyzing Speech to Detect Financial Misreporting349 cited
  • 2007Executive pay and shareholder litigation266 cited
  • 2016Rank and file employees and the discovery of misreporting: The role of stock options179 cited
  • 2018The SEC’s Enforcement Record against Auditors17 cited

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