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ArticleFraud Power Laws

Edwige Cheynel2022

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Articlegreen2022

Fraud Power Laws

Edwige Cheynel · Davide Cianciaruso · Frank S. Zhou

16 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Benford’s Law and Fraud Detection

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References

2009Power-Law Distributions in Empirical Data 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences 2003Determinants of market reactions to restatement announcements 2002Equilibrium and welfare in markets with financially constrained arbitrageurs 2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality 2011Executive Overconfidence and the Slippery Slope to Financial Misreporting 2008The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover 2002The Balance Sheet as an Earnings Management Constraint

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2024Bridging Theory and Empirical Research in Accounting

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Details

Year2022

Typearticle

Published2022-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations16

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/1475-679x.12520

openalex_workW4390450245

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