메뉴 건너뛰기




Volumn 34, Issue 7-8, 2007, Pages 1123-1140

Ownership incentives and management fraud

Author keywords

Financial fraud; Limited liability; Sequential equilibrium; Signalling game; White collar crime

Indexed keywords


EID: 35148868547     PISSN: 0306686X     EISSN: 14685957     Source Type: Journal    
DOI: 10.1111/j.1468-5957.2007.02026.x     Document Type: Article
Times cited : (18)

References (19)
  • 1
    • 0036990814 scopus 로고    scopus 로고
    • The Balance Sheet as an Earnings Management Constraint
    • Barton, J. and P. Simco (2002 The Balance Sheet as an Earnings Management Constraint The Accounting Review, Vol. 77, Supplement, pp. 1 27.
    • (2002) The Accounting Review , vol.77 , Issue.SUPPL. , pp. 1-27
    • Barton, J.1    Simco, P.2
  • 2
    • 0000787258 scopus 로고
    • Crime and Punishment: An Economic Approach
    • Vol. pp.
    • Becker, G. (1968 Crime and Punishment: An Economic Approach Journal of Political Economy, Vol. 78, pp. 189 217.
    • (1968) Journal of Political Economy , vol.78 , pp. 189-217
    • Becker, G.1
  • 3
    • 0000280073 scopus 로고
    • A Labor Theoretic Analysis of Criminal Choice
    • Block, M.K. and J.M. Heineke (1975 A Labor Theoretic Analysis of Criminal Choice American Economic Review, Vol. 65, pp. 314 25.
    • (1975) American Economic Review , vol.65 , pp. 314-25
    • Block, M.K.1    Heineke, J.M.2
  • 4
    • 0041022411 scopus 로고
    • An Economic Analysis of Crimes Punishable by Imprisonment
    • Block, M.K. and R.C. Lind (1975 An Economic Analysis of Crimes Punishable by Imprisonment Journal of Legal Studies, Vol. 33, pp. 479 92.
    • (1975) Journal of Legal Studies , vol.33 , pp. 479-92
    • Block, M.K.1    Lind, R.C.2
  • 5
    • 0024162137 scopus 로고
    • The Economics of Crime Deterrence: A Survey of Theory and Evidence
    • Vol. Fasc.2, pp.
    • Cameron, S. (1988 The Economics of Crime Deterrence: A Survey of Theory and Evidence KYKLOS, Vol. 41, Fasc.2, pp. 301 23.
    • (1988) KYKLOS , vol.41 , pp. 301-23
    • Cameron, S.1
  • 6
    • 0002829174 scopus 로고
    • Free Competition and the Optimal Amount of Fraud
    • Darby, R.R. and E. Karni (1973 Free Competition and the Optimal Amount of Fraud Journal of Law and Economics, Vol. 16, pp. 67 68.
    • (1973) Journal of Law and Economics , vol.16 , pp. 67-68
    • Darby, R.R.1    Karni, E.2
  • 7
    • 0000577656 scopus 로고
    • Participation in Illegitimate Activities: A Theoretical and Empirical Investigation
    • Vol. pp.
    • Ehrlich, I. (1973 Participation in Illegitimate Activities: A Theoretical and Empirical Investigation Journal of Political Economy, Vol. 81, pp. 521 64.
    • (1973) Journal of Political Economy , vol.81 , pp. 521-64
    • Ehrlich, I.1
  • 8
    • 0001997047 scopus 로고
    • On the Issue of Causality in the Economic Models of Crime and Law Enforcement: Some Theoretical Considerations and Experimental Evidence
    • Ehrlich, I. and G.D. Brower (1987 On the Issue of Causality in the Economic Models of Crime and Law Enforcement: Some Theoretical Considerations and Experimental Evidence American Economic Review, Vol. 77, pp. 99 106.
    • (1987) American Economic Review , vol.77 , pp. 99-106
    • Ehrlich, I.1    Brower, G.D.2
  • 11
    • 44649197264 scopus 로고
    • Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure
    • Jensen, M. and W. Meckling (1976 Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure Journal of Financial Economics, Vol. 3, pp. 305 60.
    • (1976) Journal of Financial Economics , vol.3 , pp. 305-60
    • Jensen, M.1    Meckling, W.2
  • 12
    • 0000558986 scopus 로고
    • Sequential Equilibrium
    • Kreps, D. and R. Wilson (1982 Sequential Equilibrium Econometrica, Vol. 50, pp. 863 94.
    • (1982) Econometrica , vol.50 , pp. 863-94
    • Kreps, D.1    Wilson, R.2
  • 13
    • 0001994643 scopus 로고
    • Auditors' Experience with Material Irregularities: Frequency, Nature and Delectability
    • Loebbecke, J., M. Eining and J. Willingham (1989 Auditors' Experience with Material Irregularities: Frequency, Nature and Delectability Auditing, A Journal of Practice and Theory, Vol. 9, No. 1 (Fall), pp. 1 28.
    • (1989) Auditing, A Journal of Practice and Theory , vol.9 , Issue.1 , pp. 1-28
    • Loebbecke, J.1    Eining, M.2    Willingham, J.3
  • 14
    • 85016680370 scopus 로고
    • Crime in Urban Areas: Some New Evidence
    • Vol. pp.
    • Myers, S. (1982 Crime in Urban Areas: Some New Evidence Journal of Urban Economics, Vol. 14, pp. 148 58.
    • (1982) Journal of Urban Economics , vol.14 , pp. 148-58
    • Myers, S.1
  • 15
    • 0001746304 scopus 로고
    • Estimating the Economic Model of Crime: Punishment Versus Deterrent Effects
    • Vol. pp.
    • Myers, S. (1983 Estimating the Economic Model of Crime: Punishment Versus Deterrent Effects Quarterly Journal of Economics, Vol. 98, pp. 157 66.
    • (1983) Quarterly Journal of Economics , vol.98 , pp. 157-66
    • Myers, S.1
  • 16
    • 35148868851 scopus 로고
    • Racketeer Influenced and Corrupt Organizations (RICO) Act (., United States Code, Sections 1961-1968.
    • Racketeer Influenced and Corrupt Organizations (RICO) Act (1970 Title 18, United States Code, Sections 1961-1968.
    • (1970) Title 18
  • 17
    • 35148884470 scopus 로고
    • Report of the National Commission on Fraudulent Financial Reporting (. October
    • Report of the National Commission on Fraudulent Financial Reporting (October 1987).
    • (1987)
  • 18
    • 35148845786 scopus 로고    scopus 로고
    • Sarbanes-Oxley Act of.).
    • Sarbanes-Oxley Act of 2002, Section 305 (http://www.aicpa.org/info/ sarbanes_oxley_summary.htm).
    • (2002) Section 305


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.