-
1
-
-
79958079849
-
Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions
-
Agoglia, C. P., T. S. Doupnik, and G. T. Tsakumis. 2011. Principles-based versus rules-based accounting standards: The influence of standard precision and audit committee strength on financial reporting decisions. The Accounting Review 86 (3): 769-804.
-
(2011)
The Accounting Review
, vol.86
, Issue.3
, pp. 769-804
-
-
Agoglia, C.P.1
Doupnik, T.S.2
Tsakumis, G.T.3
-
2
-
-
84878278295
-
The act of economic crime: The logic of dirty business and normative restrictions in the Swedish restaurant industry
-
Alalehto, T. 2000. The act of economic crime: The logic of dirty business and normative restrictions in the Swedish restaurant industry. Journal of Scandinavia Studies in Criminology and Crime Prevention 1 (2): 156-177.
-
(2000)
Journal of Scandinavia Studies in Criminology and Crime Prevention
, vol.1
, Issue.2
, pp. 156-177
-
-
Alalehto, T.1
-
3
-
-
3042695510
-
-
4th edition. Mason, OH: South-Western Cengage Learning
-
Albrecht, W. S., C. C. Albrecht, C. O. Albrecht, and M. F. Zimbelman. 2012. Fraud Examination. 4th edition. Mason, OH: South-Western Cengage Learning.
-
(2012)
Fraud Examination
-
-
Albrecht, W.S.1
Albrecht, C.C.2
Albrecht, C.O.3
Zimbelman, M.F.4
-
4
-
-
0242588019
-
-
American Institute of Certified Public Accountants (AICPA), Statement on Auditing Standards No. 99. New York, NY: AICPA
-
American Institute of Certified Public Accountants (AICPA). 2002. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 99. New York, NY: AICPA.
-
(2002)
Consideration of Fraud in a Financial Statement Audit
-
-
-
6
-
-
77951947368
-
Chief executive officer equity incentives and accounting irregularities
-
Armstrong, C. S., A. D. Jagolinzer, and D. F. Larcker. 2010. Chief executive officer equity incentives and accounting irregularities. Journal of Accounting Research 48 (2): 225-272.
-
(2010)
Journal of Accounting Research
, vol.48
, Issue.2
, pp. 225-272
-
-
Armstrong, C.S.1
Jagolinzer, A.D.2
Larcker, D.F.3
-
7
-
-
84878326584
-
Auditors' internal control over financial reporting decisions: Analysis, synthesis, and research directions
-
Asare, S. K., B. C. Fitzgerald, L. E. Graham, J. R. Joe, E. M. Negangard, and C. J. Wolfe. 2012. Auditors' internal control over financial reporting decisions: Analysis, synthesis, and research directions. Auditing: A Journal of Practice & Theory 32 (Supplement 1).
-
(2012)
Auditing: A Journal of Practice & Theory
, vol.32
, Issue.SUPPL. 1
-
-
Asare, S.K.1
Fitzgerald, B.C.2
Graham, L.E.3
Joe, J.R.4
Negangard, E.M.5
Wolfe, C.J.6
-
8
-
-
34249011189
-
Self-deception, rationalization and reasons for acting
-
edited by B. P. McLaughlin and A. Rorty, 92-120. Berkeley and Los Angeles, CA: University of California Press
-
Audi, R. 1988. Self-deception, rationalization and reasons for acting. In Perspectives on Self-Deception, edited by B. P. McLaughlin and A. Rorty, 92-120. Berkeley and Los Angeles, CA: University of California Press.
-
(1988)
Perspectives on Self-Deception
-
-
Audi, R.1
-
10
-
-
0034635094
-
Can ethical behavior really exist in business?
-
Bartlett, A., and D. Preston. 2000. Can ethical behavior really exist in business? Journal of Business Ethics 23: 199-209.
-
(2000)
Journal of Business Ethics
, vol.23
, pp. 199-209
-
-
Bartlett, A.1
Preston, D.2
-
11
-
-
0003413236
-
-
New York, NY: Committee of Sponsoring Organizations of the Treadway Commission
-
Beasley, M., J. Carcello, D. Hermanson, and T. Neal. 2010. Fraudulent Financial Reporting, 1987-1997: An Analysis of U.S. Public Companies. New York, NY: Committee of Sponsoring Organizations of the Treadway Commission.
-
(2010)
Fraudulent Financial Reporting, 1987-1997: An Analysis of U.S. Public Companies
-
-
Beasley, M.1
Carcello, J.2
Hermanson, D.3
Neal, T.4
-
12
-
-
79958145395
-
Detection and severity classifications of Sarbanes-Oxley Section 404 internal control deficiencies
-
Bedard, J. C., and L. Graham. 2011. Detection and severity classifications of Sarbanes-Oxley Section 404 internal control deficiencies. The Accounting Review 86 (3): 825-855.
-
(2011)
The Accounting Review
, vol.86
, Issue.3
, pp. 825-855
-
-
Bedard, J.C.1
Graham, L.2
-
13
-
-
84878332316
-
-
Working paper, Texas A&M University
-
Bentley, K., T. Omer, and N. Sharp. 2011. Business Strategy, Audit Effort, and Financial Reporting Irregularities. Working paper, Texas A&M University.
-
(2011)
Business Strategy, Audit Effort, and Financial Reporting Irregularities
-
-
Bentley, K.1
Omer, T.2
Sharp, N.3
-
14
-
-
0035511051
-
The hypothesized relationship between accountability and ethical behavior
-
Beu, D., and M. Buckley. 2001. The hypothesized relationship between accountability and ethical behavior. Journal of Business Ethics 34: 57-73.
-
(2001)
Journal of Business Ethics
, vol.34
, pp. 57-73
-
-
Beu, D.1
Buckley, M.2
-
15
-
-
27844512465
-
Reacting aggressively to injustice at work: A cognitive stage model
-
Beugré, C. D. 2005. Reacting aggressively to injustice at work: A cognitive stage model. Journal of Business and Psychology 20 (2): 291-301.
-
(2005)
Journal of Business and Psychology
, vol.20
, Issue.2
, pp. 291-301
-
-
Beugré, C.D.1
-
16
-
-
84993746180
-
Transnational financial crime: Crooked lawyers, tax evasion and securities fraud
-
Block, A., and S. Griffin. 2002. Transnational financial crime: Crooked lawyers, tax evasion and securities fraud. Journal of Contemporary Criminal Justice 18 (4): 381-393.
-
(2002)
Journal of Contemporary Criminal Justice
, vol.18
, Issue.4
, pp. 381-393
-
-
Block, A.1
Griffin, S.2
-
17
-
-
0035579386
-
Predictors of employee deviance: The relationship between bad attitudes and bad behavior
-
Bolin, A., and L. Heatherly. 2001. Predictors of employee deviance: The relationship between bad attitudes and bad behavior. Journal of Business and Psychology 15 (3): 405-418.
-
(2001)
Journal of Business and Psychology
, vol.15
, Issue.3
, pp. 405-418
-
-
Bolin, A.1
Heatherly, L.2
-
18
-
-
77956078312
-
Whistle-blowing: Target firm characteristics and economic consequences
-
Bowen, R. M., A. C. Call, and S. Rajgopal. 2010. Whistle-blowing: Target firm characteristics and economic consequences. The Accounting Review 85 (4): 1239-1271.
-
(2010)
The Accounting Review
, vol.85
, Issue.4
, pp. 1239-1271
-
-
Bowen, R.M.1
Call, A.C.2
Rajgopal, S.3
-
19
-
-
80052494094
-
Risk-based auditing, strategic prompts, and auditor sensitivity to the strategic risk of fraud
-
Bowlin, K. 2011. Risk-based auditing, strategic prompts, and auditor sensitivity to the strategic risk of fraud. The Accounting Review 86 (4): 1231-1253.
-
(2011)
The Accounting Review
, vol.86
, Issue.4
, pp. 1231-1253
-
-
Bowlin, K.1
-
21
-
-
77956089300
-
Auditors' use of brainstorming in the consideration of fraud: Reports from the field
-
Brazel, J. F., T. D. Carpenter, and J. G. Jenkins. 2010. Auditors' use of brainstorming in the consideration of fraud: Reports from the field. The Accounting Review 85 (4): 1273-1301.
-
(2010)
The Accounting Review
, vol.85
, Issue.4
, pp. 1273-1301
-
-
Brazel, J.F.1
Carpenter, T.D.2
Jenkins, J.G.3
-
22
-
-
79961134263
-
Providing an applied-learning exercise in teaching fraud detection: A case of academic partnership with IRS criminal investigation
-
Brickner, D. R., L. S. Mahoney, and S. J. Moore. 2010. Providing an applied-learning exercise in teaching fraud detection: A case of academic partnership with IRS criminal investigation. Issues in Accounting Education 25 (4): 695-709.
-
(2010)
Issues in Accounting Education
, vol.25
, Issue.4
, pp. 695-709
-
-
Brickner, D.R.1
Mahoney, L.S.2
Moore, S.J.3
-
23
-
-
0041075825
-
A test of General Strain Theory
-
Broidy, L. M. 2001. A test of General Strain Theory. Criminology 39: 9-35.
-
(2001)
Criminology
, vol.39
, pp. 9-35
-
-
Broidy, L.M.1
-
25
-
-
36749011293
-
Audit team brainstorming, fraud risk identification, and fraud risk assessment: Implications of SAS No. 99
-
Carpenter, T. D. 2007. Audit team brainstorming, fraud risk identification, and fraud risk assessment: Implications of SAS No. 99. The Accounting Review 82 (5): 1119-1140.
-
(2007)
The Accounting Review
, vol.82
, Issue.5
, pp. 1119-1140
-
-
Carpenter, T.D.1
-
27
-
-
79961146460
-
The incremental benefits of a forensic accounting course on skepticism and fraud-related judgments
-
Carpenter, T. D., C. Durtschi, and L. M. Gaynor. 2011a. The incremental benefits of a forensic accounting course on skepticism and fraud-related judgments. Issues in Accounting Education 26 (1): 1-21.
-
(2011)
Issues in Accounting Education
, vol.26
, Issue.1
, pp. 1-21
-
-
Carpenter, T.D.1
Durtschi, C.2
Gaynor, L.M.3
-
30
-
-
0034635276
-
Ethical decision-making in corporate entrepreneurial organizations
-
Chau, L., and W. Siu. 2000. Ethical decision-making in corporate entrepreneurial organizations. Journal of Business Ethics 23: 365-375.
-
(2000)
Journal of Business Ethics
, vol.23
, pp. 365-375
-
-
Chau, L.1
Siu, W.2
-
31
-
-
67349244027
-
Overvaluation and earnings management
-
Chi, J. D., and M. Gupta. 2009. Overvaluation and earnings management. Journal of Banking and Finance 33 (9): 1652-1663.
-
(2009)
Journal of Banking and Finance
, vol.33
, Issue.9
, pp. 1652-1663
-
-
Chi, J.D.1
Gupta, M.2
-
32
-
-
0141448821
-
Differential association, multiple normative standards, and the increasing incidence of corporate deviance in an era of globalization
-
Chirayath, V., K. Eslinger, and E. De Zolt. 2002. Differential association, multiple normative standards, and the increasing incidence of corporate deviance in an era of globalization. Journal of Business Ethics 41 (1): 131-140.
-
(2002)
Journal of Business Ethics
, vol.41
, Issue.1
, pp. 131-140
-
-
Chirayath, V.1
Eslinger, K.2
de Zolt, E.3
-
33
-
-
34248381405
-
Does perceived unfairness exacerbate or mitigate interpersonal counterproductive work behaviors related to envy?
-
Cohen-Charash, Y., and J. Mueller. 2007. Does perceived unfairness exacerbate or mitigate interpersonal counterproductive work behaviors related to envy? Journal of Applied Psychology 92 (3): 666-680.
-
(2007)
Journal of Applied Psychology
, vol.92
, Issue.3
, pp. 666-680
-
-
Cohen-Charash, Y.1
Mueller, J.2
-
34
-
-
46049100780
-
Real and accrual-based earnings management in the pre-and post-Sarbanes Oxley periods
-
Cohen, D. A., A. Dey, and T. Z. Lys. 2008. Real and accrual-based earnings management in the pre-and post-Sarbanes Oxley periods. The Accounting Review 83 (3): 757-787.
-
(2008)
The Accounting Review
, vol.83
, Issue.3
, pp. 757-787
-
-
Cohen, D.A.1
Dey, A.2
Lys, T.Z.3
-
35
-
-
79958005207
-
Corporate fraud and managers' behavior: Evidence from the press
-
Cohen, J., Y. Ding, C. Lesage, and H. Stolowy. 2011. Corporate fraud and managers' behavior: Evidence from the press. Journal of Business Ethics 95: 271-315.
-
(2011)
Journal of Business Ethics
, vol.95
, pp. 271-315
-
-
Cohen, J.1
Ding, Y.2
Lesage, C.3
Stolowy, H.4
-
37
-
-
84936823500
-
Social capital in the creation of human capital
-
Coleman, J. S. 1988. Social capital in the creation of human capital. American Journal of Sociology 94 (Supplement): 95-120.
-
(1988)
American Journal of Sociology
, vol.94
, Issue.SUPPL.
, pp. 95-120
-
-
Coleman, J.S.1
-
38
-
-
76249134374
-
Corporate governance and backdating of executive stock options
-
Collins, D. W., G. Gong, and H. Li. 2009. Corporate governance and backdating of executive stock options. Contemporary Accounting Research 26 (2): 403-445.
-
(2009)
Contemporary Accounting Research
, vol.26
, Issue.2
, pp. 403-445
-
-
Collins, D.W.1
Gong, G.2
Li, H.3
-
39
-
-
0004034959
-
-
Committee of Sponsoring Organizations of the Treadway Commission (COSO), Jersey City, NJ: AICPA
-
Committee of Sponsoring Organizations of the Treadway Commission (COSO). 1992. Internal Control-Integrated Framework. Jersey City, NJ: AICPA.
-
(1992)
Internal Control-Integrated Framework
-
-
-
40
-
-
0002004536
-
The criminal violation of financial trust
-
Cressey, D. R. 1950. The criminal violation of financial trust. American Sociological Review 15 (6): 738-743.
-
(1950)
American Sociological Review
, vol.15
, Issue.6
, pp. 738-743
-
-
Cressey, D.R.1
-
41
-
-
45549089498
-
An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing
-
Curtis, M., and E. Payne. 2008. An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing. International Journal of Accounting and Information Systems 9 (2): 104-121.
-
(2008)
International Journal of Accounting and Information Systems
, vol.9
, Issue.2
, pp. 104-121
-
-
Curtis, M.1
Payne, E.2
-
42
-
-
80052346045
-
Koss Corporation case: Trouble in Brew City
-
Daugherty, B., and D. G. Neely. 2011. Koss Corporation case: Trouble in Brew City. Issues in Accounting Education 26 (3): 547-568.
-
(2011)
Issues in Accounting Education
, vol.26
, Issue.3
, pp. 547-568
-
-
Daugherty, B.1
Neely, D.G.2
-
43
-
-
84878311173
-
-
Available at:
-
Davidson, R. H., A. Dey, and A. J. Smith. 2012. Executives' "off-the-job" behavior, corporate culture, and financial reporting risk. Available at: http://ssrn.com/abstract1/42096226
-
(2012)
Executives' "off-the-job" behavior, corporate culture, and financial reporting risk
-
-
Davidson, R.H.1
Dey, A.2
Smith, A.J.3
-
44
-
-
84865369846
-
The evolution of fraud theory
-
Dorminey, J. W., A. S. Fleming, M. Kranacher, and R. A. Riley. 2012. The evolution of fraud theory. Issues in Accounting Education 27 (2): 555-579.
-
(2012)
Issues in Accounting Education
, vol.27
, Issue.2
, pp. 555-579
-
-
Dorminey, J.W.1
Fleming, A.S.2
Kranacher, M.3
Riley, R.A.4
-
45
-
-
59049103065
-
Reducing management's influence on auditors' judgments: An experimental investigation of SOX 404 assessments
-
Earley, C. E., V. B. Hoffman, and J. R. Joe. 2008. Reducing management's influence on auditors' judgments: An experimental investigation of SOX 404 assessments. The Accounting Review 83 (6): 1461-1485.
-
(2008)
The Accounting Review
, vol.83
, Issue.6
, pp. 1461-1485
-
-
Earley, C.E.1
Hoffman, V.B.2
Joe, J.R.3
-
46
-
-
34547662432
-
Why do corporate managers misstate financial statements? The role of option compensation and other factors
-
Efendi, J., A. Srivastavab, and E. P. Swansonb. 2007. Why do corporate managers misstate financial statements? The role of option compensation and other factors. Journal of Financial Economics 85 (3): 667-708.
-
(2007)
Journal of Financial Economics
, vol.85
, Issue.3
, pp. 667-708
-
-
Efendi, J.1
Srivastavab, A.2
Swansonb, E.P.3
-
47
-
-
85044916156
-
The role of money in economic crime
-
Engdahl, O. 2008. The role of money in economic crime. British Journal of Criminology 48: 154-170.
-
(2008)
British Journal of Criminology
, vol.48
, pp. 154-170
-
-
Engdahl, O.1
-
50
-
-
34848841525
-
Financial fraud, director reputation, and shareholder wealth
-
Fich, E. M., and A. Shivdasani. 2007. Financial fraud, director reputation, and shareholder wealth. Journal of Financial Economics 86 (2): 306-336.
-
(2007)
Journal of Financial Economics
, vol.86
, Issue.2
, pp. 306-336
-
-
Fich, E.M.1
Shivdasani, A.2
-
51
-
-
79961163874
-
West Virginia University: Forensic accounting and fraud investigation
-
Fleming, A. S., T. A. Pearson, and R. A. Riley. 2008. West Virginia University: Forensic accounting and fraud investigation. Issues in Accounting Education 23 (4): 573-580.
-
(2008)
Issues in Accounting Education
, vol.23
, Issue.4
, pp. 573-580
-
-
Fleming, A.S.1
Pearson, T.A.2
Riley, R.A.3
-
53
-
-
0035590097
-
Moral values, social trust and inequality: Can values explain crime?
-
Halpern, D. 2001. Moral values, social trust and inequality: Can values explain crime? British Journal of Criminology 41: 236-251.
-
(2001)
British Journal of Criminology
, vol.41
, pp. 236-251
-
-
Halpern, D.1
-
54
-
-
0035649327
-
Multinational enterprise decision principles for dealing with cross cultural ethical conflicts
-
Hamilton J. B., III, and S. B. Knouse. 2001. Multinational enterprise decision principles for dealing with cross cultural ethical conflicts. Journal of Business Ethics 31 (1): 77-94.
-
(2001)
Journal of Business Ethics
, vol.31
, Issue.1
, pp. 77-94
-
-
Hamilton III, J.B.1
Knouse, S.B.2
-
55
-
-
80052228762
-
A review and model of auditor judgments in fraud-related planning tasks
-
Hammersley, J. S. 2011. A review and model of auditor judgments in fraud-related planning tasks. Auditing: A Journal of Practice & Theory 30 (4): 101-128.
-
(2011)
Auditing: A Journal of Practice & Theory
, vol.30
, Issue.4
, pp. 101-128
-
-
Hammersley, J.S.1
-
56
-
-
77951856389
-
The influence of documentation specificity and priming on auditors' fraud risk assessments and evidence evaluation decisions
-
Hammersley, J. S., E. M. Bamber, and T. D. Carpenter. 2010. The influence of documentation specificity and priming on auditors' fraud risk assessments and evidence evaluation decisions. The Accounting Review 85 (2): 547-571.
-
(2010)
The Accounting Review
, vol.85
, Issue.2
, pp. 547-571
-
-
Hammersley, J.S.1
Bamber, E.M.2
Carpenter, T.D.3
-
57
-
-
59049085121
-
The importance of distinguishing errors from irregularities in restatement research: The case of restatements and CEO/CFO turnover
-
Hennes, K. M., A. J. Leone, and B. P. Miller. 2008. The importance of distinguishing errors from irregularities in restatement research: The case of restatements and CEO/CFO turnover. The Accounting Review 83 (6): 1487-1519.
-
(2008)
The Accounting Review
, vol.83
, Issue.6
, pp. 1487-1519
-
-
Hennes, K.M.1
Leone, A.J.2
Miller, B.P.3
-
60
-
-
67650754431
-
Do strategic reasoning and brainstorming help auditors change their standard audit procedures in response to fraud risk?
-
Hoffman, V. B., and M. F. Zimbelman. 2009. Do strategic reasoning and brainstorming help auditors change their standard audit procedures in response to fraud risk? The Accounting Review 84 (3): 811-837.
-
(2009)
The Accounting Review
, vol.84
, Issue.3
, pp. 811-837
-
-
Hoffman, V.B.1
Zimbelman, M.F.2
-
61
-
-
77249093038
-
Financial statement fraud: Insights from the academic literature
-
Hogan, C. E., Z. Rezaee, R. A. Riley, and U. K. Velury. 2008. Financial statement fraud: Insights from the academic literature. Auditing: A Journal of Practice & Theory 27 (2): 231-252.
-
(2008)
Auditing: A Journal of Practice & Theory
, vol.27
, Issue.2
, pp. 231-252
-
-
Hogan, C.E.1
Rezaee, Z.2
Riley, R.A.3
Velury, U.K.4
-
62
-
-
77956568671
-
Development of a scale to measure professional skepticism
-
Hurtt, K. R. 2010. Development of a scale to measure professional skepticism. Auditing: A Journal of Practice & Theory 29 (1): 149-171.
-
(2010)
Auditing: A Journal of Practice & Theory
, vol.29
, Issue.1
, pp. 149-171
-
-
Hurtt, K.R.1
-
63
-
-
77956085221
-
Joint effects of principles-based versus rules-based standards and auditor type in constraining financial managers' aggressive reporting
-
Jamal, K., and H. Tan. 2010. Joint effects of principles-based versus rules-based standards and auditor type in constraining financial managers' aggressive reporting. The Accounting Review 85 (4): 1325-1346.
-
(2010)
The Accounting Review
, vol.85
, Issue.4
, pp. 1325-1346
-
-
Jamal, K.1
Tan, H.2
-
64
-
-
19744374683
-
Agency costs of overvalued equity
-
Jensen, M. 2005. Agency costs of overvalued equity. Financial Management 34 (1): 5-19.
-
(2005)
Financial Management
, vol.34
, Issue.1
, pp. 5-19
-
-
Jensen, M.1
-
65
-
-
84878280675
-
-
Working paper, University of Wyoming, University of South Florida Polytechnic, West Virginia University, and Indiana University
-
Johnson, E. N., J. R. Kuhn, B. Apostolou, and J. M. Hassell. 2011. Auditor Perceptions of Manager Narcissism as an Indicator of Fraud Attitude. Working paper, University of Wyoming, University of South Florida Polytechnic, West Virginia University, and Indiana University.
-
(2011)
Auditor Perceptions of Manager Narcissism as an Indicator of Fraud Attitude
-
-
Johnson, E.N.1
Kuhn, J.R.2
Apostolou, B.3
Hassell, J.M.4
-
66
-
-
45849100936
-
Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis
-
Jones, K. L., G. V. Krishnan, and K. D. Melendez. 2008. Do models of discretionary accruals detect actual cases of fraudulent and restated earnings? An empirical analysis. Contemporary Accounting Research 25 (2): 499-531.
-
(2008)
Contemporary Accounting Research
, vol.25
, Issue.2
, pp. 499-531
-
-
Jones, K.L.1
Krishnan, G.V.2
Melendez, K.D.3
-
67
-
-
0034238420
-
The price of international business morality: Twenty years under the Foreign Corrupt Practices Act
-
Kaikati, J. G., G. M. Sullivan, J. M. Virgo, T. R. Carr, and K. S. Virgo. 2000. The price of international business morality: Twenty years under the Foreign Corrupt Practices Act. Journal of Business Ethics 26 (3): 213-222.
-
(2000)
Journal of Business Ethics
, vol.26
, Issue.3
, pp. 213-222
-
-
Kaikati, J.G.1
Sullivan, G.M.2
Virgo, J.M.3
Carr, T.R.4
Virgo, K.S.5
-
68
-
-
70349410400
-
Overcoming moral hurdles: Using techniques of neutralization by white collar suspects as an interrogation tool
-
Kieffer, S., and J. Sloan III. 2009. Overcoming moral hurdles: Using techniques of neutralization by white collar suspects as an interrogation tool. Security Journal 22: 317-330.
-
(2009)
Security Journal
, vol.22
, pp. 317-330
-
-
Kieffer, S.1
Sloan III, J.2
-
69
-
-
0036784328
-
Risk-taking behavior and criminal offending: An investigation of sensation seeking and the Eysenck personality questionnaire
-
Knust, S., and A. Stewart. 2002. Risk-taking behavior and criminal offending: An investigation of sensation seeking and the Eysenck personality questionnaire. International Journal of Offender Therapy and Comparative Criminology 46 (5): 586-602.
-
(2002)
International Journal of Offender Therapy and Comparative Criminology
, vol.46
, Issue.5
, pp. 586-602
-
-
Knust, S.1
Stewart, A.2
-
70
-
-
57149148306
-
Meeting or beating analyst expectations in the postscandals world: Changes in stock market rewards and managerial actions
-
Koh, K., D. A. Matsumoto, and S. Rajgopal. 2008. Meeting or beating analyst expectations in the postscandals world: Changes in stock market rewards and managerial actions. Contemporary Accounting Research 25 (4): 1067-1098.
-
(2008)
Contemporary Accounting Research
, vol.25
, Issue.4
, pp. 1067-1098
-
-
Koh, K.1
Matsumoto, D.A.2
Rajgopal, S.3
-
72
-
-
80054684602
-
Closing the loop: Review process factors affecting audit staff followthrough
-
Lambert, T., and C. Agoglia. 2011. Closing the loop: Review process factors affecting audit staff followthrough. Journal of Accounting Research 49 (5): 1275-1306.
-
(2011)
Journal of Accounting Research
, vol.49
, Issue.5
, pp. 1275-1306
-
-
Lambert, T.1
Agoglia, C.2
-
73
-
-
33846337510
-
Can General Strain Theory explain white-collar crime? A preliminary investigation of the relationship between strain and select white-collar offenses
-
Langton, L., and N. Piquero. 2007. Can General Strain Theory explain white-collar crime? A preliminary investigation of the relationship between strain and select white-collar offenses. Journal of Criminal Justice 35: 1-15.
-
(2007)
Journal of Criminal Justice
, vol.35
, pp. 1-15
-
-
Langton, L.1
Piquero, N.2
-
75
-
-
69549138701
-
Fraud brainstorming using computer-mediated communication: The effects of brainstorming technique and facilitation
-
Lynch, A. L., U. S. Murthy, and T. J. Engle. 2009. Fraud brainstorming using computer-mediated communication: The effects of brainstorming technique and facilitation. The Accounting Review 84: 1209-1232.
-
(2009)
The Accounting Review
, vol.84
, pp. 1209-1232
-
-
Lynch, A.L.1
Murthy, U.S.2
Engle, T.J.3
-
76
-
-
73449122286
-
Are independent audit committee members objective? Experimental evidence
-
Magilke, M. J., B. W. Mayhew, and J. E. Pike. 2009. Are independent audit committee members objective? Experimental evidence. The Accounting Review 84 (6): 1959-1981.
-
(2009)
The Accounting Review
, vol.84
, Issue.6
, pp. 1959-1981
-
-
Magilke, M.J.1
Mayhew, B.W.2
Pike, J.E.3
-
77
-
-
0035285436
-
Policing transnational commerce: Global awareness in the margins of morality
-
Maynard, M. L. 2001. Policing transnational commerce: Global awareness in the margins of morality. Journal of Business Ethics 30: 17-27.
-
(2001)
Journal of Business Ethics
, vol.30
, pp. 17-27
-
-
Maynard, M.L.1
-
78
-
-
33750611815
-
After Enron will "whiter than white collar crime" still wash?
-
McBarnet, D. 2006. After Enron will "whiter than white collar crime" still wash? British Journal of Criminology 46: 1091-1109.
-
(2006)
British Journal of Criminology
, vol.46
, pp. 1091-1109
-
-
McBarnet, D.1
-
79
-
-
29144454621
-
Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation
-
Mesmer-Magnus, J. R., and C. Viswesvaran. 2005. Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics 62 (3): 277-297.
-
(2005)
Journal of Business Ethics
, vol.62
, Issue.3
, pp. 277-297
-
-
Mesmer-Magnus, J.R.1
Viswesvaran, C.2
-
80
-
-
80052367043
-
Accounting fraud at CIT Computer Leasing Group, Inc
-
Michelman, J. E., V. Gorman, and G. M. Trompeter. 2011. Accounting fraud at CIT Computer Leasing Group, Inc. Issues in Accounting Education 26 (3): 569-591.
-
(2011)
Issues in Accounting Education
, vol.26
, Issue.3
, pp. 569-591
-
-
Michelman, J.E.1
Gorman, V.2
Trompeter, G.M.3
-
81
-
-
79960729737
-
Psychological pathways to fraud: Understanding and preventing fraud in organizations
-
Murphy, P. R., and T. M. Dacin. 2011. Psychological pathways to fraud: Understanding and preventing fraud in organizations. Journal of Business Ethics 104 (4): 601-618.
-
(2011)
Journal of Business Ethics
, vol.104
, Issue.4
, pp. 601-618
-
-
Murphy, P.R.1
Dacin, T.M.2
-
82
-
-
77249169944
-
A model and literature review of professional skepticism in auditing
-
Nelson, M. W. 2009. A model and literature review of professional skepticism in auditing. Auditing: A Journal of Practice & Theory 28 (2): 1-34.
-
(2009)
Auditing: A Journal of Practice & Theory
, vol.28
, Issue.2
, pp. 1-34
-
-
Nelson, M.W.1
-
83
-
-
23944497607
-
Corruption and development: New initiatives in economic openness and strengthened rule of law
-
Nwabuzor, A. 2005. Corruption and development: New initiatives in economic openness and strengthened rule of law. Journal of Business Ethics 59 (1-2): 121-138.
-
(2005)
Journal of Business Ethics
, vol.59
, Issue.1-2
, pp. 121-138
-
-
Nwabuzor, A.1
-
84
-
-
79959588935
-
Dysfunctional audit behaviour: The effect of budget emphasis leadership behavior, and effectiveness of audit review
-
Paino, H., A. Thani, and S. I. Zulkarnain. 2011. Dysfunctional audit behaviour: The effect of budget emphasis leadership behavior, and effectiveness of audit review. European Journal of Social Sciences 21 (3): 436-447.
-
(2011)
European Journal of Social Sciences
, vol.21
, Issue.3
, pp. 436-447
-
-
Paino, H.1
Thani, A.2
Zulkarnain, S.I.3
-
85
-
-
70350604367
-
Business leadership: Three levels of ethical analysis
-
Palmer, D. 2009. Business leadership: Three levels of ethical analysis. Journal of Business Ethics 88: 525-536.
-
(2009)
Journal of Business Ethics
, vol.88
, pp. 525-536
-
-
Palmer, D.1
-
87
-
-
79958836094
-
The relation between earnings management and financial statement fraud
-
Perols, J. L., and B. A. Lougee. 2011. The relation between earnings management and financial statement fraud. Advances in Accounting 27 (1): 39-53.
-
(2011)
Advances in Accounting
, vol.27
, Issue.1
, pp. 39-53
-
-
Perols, J.L.1
Lougee, B.A.2
-
88
-
-
84993111599
-
Quality of accounting, earnings opacity and corruption
-
Picur, R. 2004. Quality of accounting, earnings opacity and corruption. Review of Accounting and Finance 3 (1): 103-114.
-
(2004)
Review of Accounting and Finance
, vol.3
, Issue.1
, pp. 103-114
-
-
Picur, R.1
-
89
-
-
77956070111
-
Completely out of control or the desire to be in complete control? How low self-control and the desire for control relate to corporate offending
-
Piquero, N., A. Schoepfer, and L. Langton. 2010. Completely out of control or the desire to be in complete control? How low self-control and the desire for control relate to corporate offending. Crime & Delinquency 56 (4): 627-647.
-
(2010)
Crime & Delinquency
, vol.56
, Issue.4
, pp. 627-647
-
-
Piquero, N.1
Schoepfer, A.2
Langton, L.3
-
90
-
-
0141448764
-
Factors affecting managers' decision to bribe: An empirical investigation
-
Powpaka, S. 2002. Factors affecting managers' decision to bribe: An empirical investigation. Journal of Business Ethics 40 (3): 227-246.
-
(2002)
Journal of Business Ethics
, vol.40
, Issue.3
, pp. 227-246
-
-
Powpaka, S.1
-
95
-
-
78650673602
-
Can identifying and investigating fraud risks increase auditors' liability?
-
Reffet, A. B. 2010. Can identifying and investigating fraud risks increase auditors' liability? The Accounting Review 85 (6): 2145-2167.
-
(2010)
The Accounting Review
, vol.85
, Issue.6
, pp. 2145-2167
-
-
Reffet, A.B.1
-
96
-
-
77953041702
-
Evidence complexity and information search in the decision to restate prior-period financial statements
-
Ricchiute, D. N. 2010. Evidence complexity and information search in the decision to restate prior-period financial statements. Journal of Accounting Research 48 (3): 687-724.
-
(2010)
Journal of Accounting Research
, vol.48
, Issue.3
, pp. 687-724
-
-
Ricchiute, D.N.1
-
98
-
-
23944516765
-
Predicting deviant behavior by neutralization: Myths and findings
-
Schiller, F. 2005. Predicting deviant behavior by neutralization: Myths and findings. Deviant Behavior 26 (5): 483-510.
-
(2005)
Deviant Behavior
, vol.26
, Issue.5
, pp. 483-510
-
-
Schiller, F.1
-
99
-
-
34250722220
-
Local ethics in a global world
-
Statman, M. 2007. Local ethics in a global world. Financial Analysts Journal 63 (3): 32-41.
-
(2007)
Financial Analysts Journal
, vol.63
, Issue.3
, pp. 32-41
-
-
Statman, M.1
-
100
-
-
79958716870
-
The group matters: A review of processes and outcomes in intelligence analysis
-
Straus, S., A. Parker, and J. Bruce. 2011. The group matters: A review of processes and outcomes in intelligence analysis. Group Dynamics: Theory, Research and Practice 15 (2): 128-146.
-
(2011)
Group Dynamics: Theory, Research and Practice
, vol.15
, Issue.2
, pp. 128-146
-
-
Straus, S.1
Parker, A.2
Bruce, J.3
-
101
-
-
1542777705
-
Techniques of neutralization
-
edited by F. Cullen and R. Agnew, 2nd edition, 135-141. Los Angeles, CA: Roxbury Publishing
-
Sykes, G., and D. Matza. 1957. Techniques of neutralization. In Criminological Theory: Past and Present, edited by F. Cullen and R. Agnew, 2nd edition, 135-141. Los Angeles, CA: Roxbury Publishing.
-
(1957)
Criminological Theory: Past and Present
-
-
Sykes, G.1
Matza, D.2
-
102
-
-
77954550285
-
The world has changed-Have analytical procedure practices?
-
Trompeter, G., and A. Wright. 2010. The world has changed-Have analytical procedure practices? Contemporary Accounting Research 27 (2): 669-700.
-
(2010)
Contemporary Accounting Research
, vol.27
, Issue.2
, pp. 669-700
-
-
Trompeter, G.1
Wright, A.2
-
103
-
-
76249094661
-
Impact of the type of audit team discussions on auditors' generation of material frauds
-
Trotman, K. T., R. Simnett, and A. Khalfia. 2009. Impact of the type of audit team discussions on auditors' generation of material frauds. Contemporary Accounting Research 26 (4): 1115-1142.
-
(2009)
Contemporary Accounting Research
, vol.26
, Issue.4
, pp. 1115-1142
-
-
Trotman, K.T.1
Simnett, R.2
Khalfia, A.3
-
104
-
-
85050412210
-
Walls of secrecy and silence: The Madoff case and cartels in the construction industry
-
Van De Bunt, H. 2010. Walls of secrecy and silence: The Madoff case and cartels in the construction industry. Criminology & Public Policy 9 (3): 435-453.
-
(2010)
Criminology & Public Policy
, vol.9
, Issue.3
, pp. 435-453
-
-
Van De Bunt, H.1
-
106
-
-
77951925935
-
Corruption and organized crime in post-Communist states: New ways of manifesting old patterns
-
Wedel, J. 2001. Corruption and organized crime in post-Communist states: New ways of manifesting old patterns. Trends in Organized Crime 7 (1): 3-61.
-
(2001)
Trends in Organized Crime
, vol.7
, Issue.1
, pp. 3-61
-
-
Wedel, J.1
-
107
-
-
21644457583
-
The role of mere exposure effect on ethical tolerance: A two-study approach
-
Weeks, W., J. Longenecker, J. McKinney, and C. Moore. 2005. The role of mere exposure effect on ethical tolerance: A two-study approach. Journal of Business Ethics 58: 281-294.
-
(2005)
Journal of Business Ethics
, vol.58
, pp. 281-294
-
-
Weeks, W.1
Longenecker, J.2
McKinney, J.3
Moore, C.4
-
108
-
-
80051745859
-
Fraudulent management explanations and the impact of alternative presentations of client business evidence
-
Wright, W., and L. Berger. 2011. Fraudulent management explanations and the impact of alternative presentations of client business evidence. Auditing: A Journal of Practice & Theory 30 (2): 153-171.
-
(2011)
Auditing: A Journal of Practice & Theory
, vol.30
, Issue.2
, pp. 153-171
-
-
Wright, W.1
Berger, L.2
-
109
-
-
33645851070
-
Does acceptance of corporate wrongdoing begin on the "training ground" of professional managers?
-
Yu, O., and L. Zhang. 2006. Does acceptance of corporate wrongdoing begin on the "training ground" of professional managers? Journal of Criminal Justice 34 (2): 185-194.
-
(2006)
Journal of Criminal Justice
, vol.34
, Issue.2
, pp. 185-194
-
-
Yu, O.1
Zhang, L.2
-
110
-
-
56649120223
-
Staggered boards and earnings management
-
Zhao, Y., and K. H. Chen. 2008. Staggered boards and earnings management. The Accounting Review 83 (5): 1347-1381.
-
(2008)
The Accounting Review
, vol.83
, Issue.5
, pp. 1347-1381
-
-
Zhao, Y.1
Chen, K.H.2
|