Prior research shows that after financial restatement, firms' corporate governance practices are strengthened (Farber, 2005; LaGore, 2008) as firms respond by increasing their disclosure practices and making executives more accountable (Arthaud-Day, Certo, Dalton, & Dalton., 2006). Nevertheless, it...

This study reexamines sexual harassment in the accounting profession to update our 1997 study of the same issue. We find that improvements in addressing sexual harassment still need to be made. Both men and women still perceive themselves to be victims of sexual harassment and firms still need...

The purpose of this chapter is to investigate what internal auditors see as a need for improvement regarding current business risk practices for controlling employee fraud. A survey of internal auditors compares perceptions of current versus desired situations in regard to six common practices...