The goals of an effective whistleblowing system are to encourage whistleblowing as a fraud detection tool and to deter wrongdoing by increasing a wrongdoer's risk of detection. Public companies are mandated to provide internal, confidential hotlines through which employees can report fraudulent...

Risk mitigation in global supply chains has grown in importance in recent years, in tandem with globalization and both the commercial and security threats faced by firms both large and small. This study hypothesizes that a firm's ability to manage risk strategy - and therefore support its...

Financial innovations have resulted in an explosion in the number of so-called structured products being offered in the retail marketplace. To explain the complex structure of these hybrid debt securities, their prospectuses frequently employ numerical examples to illustrate the investment's...

The interpretation of a percentage change often hinges on the base value to which it is attached. The authors identify a tendency among consumers to neglect base values when processing percentage change information and investigate the implications of such base value neglect for how consumers...