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  • Search: subject:"Value judgment shift"
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Executive compensation structure 1 Executive fraud 1 Financial fraud 1 Intertemporal rewards 1 Self-regulation 1 Value judgment shift 1
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research-article 1
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English 1
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Lux, Don 1 Raval, Vasant 1 Wingender, John 1
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Journal of Financial Crime 1
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Compensation structure impact on executive value judgment shift resulting in occurrence of fraud
Lux, Don; Raval, Vasant; Wingender, John - In: Journal of Financial Crime 30 (2022) 5, pp. 1291-1304
judgment shift facilitating fraud. The Raval (2018) disposition-based fraud model theorizes that in a fraud, a judgment shift …Purpose The purpose of this study is to examine whether executive compensation structure is a predictor of a value …
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