This paper explores the relationship between an individual's values preferences and his or her ethical evaluations, moral judgments and ethical intentions to report three situations of occupational fraud. Specifically, we attempt to find evidence of one or more values that may influence a...

Most research focuses on the role of audit committees in the private sector and less in the public sector, especially public hospitals. Therefore, we investigate the role and quality of public hospital audit committees in controlling problems in financial reporting and in major Federal award...

The Association for Certified Fraud Examiners (ACFE) estimates potential losses from fraudulent activity are in the trillions of dollars each year for the global economy. In an effort to deter fraud, regulations such as the Dodd-Frank Whistleblower Program and the Sarbanes Oxley Act encourage...

In the midst of a time plagued by corporate scandals, Tyco has captured headlines and undoubtedly shocked and appalled many inside and outside the business world. While there is little doubt of Tyco's absence of morality and ethics, blame cannot be simply placed on the organization itself....