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Exploring Sarbanes-Oxley's effect on attitudes, perceptions of norms, and intentions to commit financial statement fraud from a general deterrence perspective

Ugrin, Joseph C.; Odom, Marcus D. - In: Journal of Accounting and Public Policy 29 (2010) 5, pp. 439-458

This paper uses an experiment to examine how deterrence mechanisms within the Sarbanes-Oxley Act's (SOX) Sections 404 and 906 influence the fraudulent financial reporting behavior of individuals. The results indicate that the threat of potential jail time can be an effective mechanism for...

Persistent link: https://www.econbiz.de/10008871898

The effects of collaborative simulation on the development of students' confidence in managerial accounting skills

Ugrin, Joseph C.; Odom, Marcus D.; Honn, Darla D.; … - In: Issues in accounting education 36 (2021) 2, pp. 43-63

Persistent link: https://www.econbiz.de/10012604164

The impact of social environment on willingness to pay for online content

Setterstrom, Andrew J.; Pearson, J. Michael; … - In: Journal of internet commerce 17 (2018) 3, pp. 283-309

Persistent link: https://www.econbiz.de/10011987477

Director friendships with the CEO : are they always a threat to director integrity?

Strand Norman, Carolyn; Rose, Anna M.; Rose, Jacob M.; … - In: Accounting and business research 52 (2022) 2, pp. 150-165

Persistent link: https://www.econbiz.de/10013362744

Advanced placement and CPA exam performance : implications for recruitment of quality students into college accounting programs

Ugrin, Joseph C.; Honn, Darla D. - In: Advances in accounting : a research annual 42 (2018), pp. 96-109

Persistent link: https://www.econbiz.de/10011933409

An examination of the relationship between culture and cyberloafing using the Hofstede model

Ugrin, Joseph C.; Pearson, John M.; Nickle, Shane M. - In: Journal of internet commerce 17 (2018) 1, pp. 46-63

Persistent link: https://www.econbiz.de/10011987411

Culture's consequence : the relationship between income-increasing earnings management and IAS/IFRS adoption across cultures

Ugrin, Joseph C.; Mason, Terry W.; Emley, Anna - In: Advances in accounting : a research annual 37 (2017), pp. 140-151

Persistent link: https://www.econbiz.de/10011846679

Unanticipated effects of restricted stock on managers' risky investment decisions

Rose, Anna M.; Rose, Jacob M.; Suh, Ikseon; Ugrin, Joseph C. - In: Advances in accounting : a research annual 38 (2017), pp. 106-112

Persistent link: https://www.econbiz.de/10011811275

The bright and dark sides of social cyberloafing : effects on employee mental health in China

Wu, Jinnan; Mei, Wenjuan; Liu, Lin; Ugrin, Joseph C. - In: Journal of business research : JBR 112 (2020), pp. 56-64

Persistent link: https://www.econbiz.de/10012230552