Prospect theory describes people as bounded rational decision maker. What sparked widespread discussion after its initial introduction in 1979 is today criticized for lack of applicability. I use the debate about whistleblowing laws to show that prospect theory may be applied prescriptively in...

Prospect theory describes people as bounded rational decision maker. What sparked widespread discussion after its initial introduction in 1979 is today criticized for lack of applicability. I use the debate about whistleblowing laws to show that prospect theory may be applied prescriptively in...

While accounting research is predominantly concerned with antecedents of and control mechanisms against fraud, scarcity of research exists that investigates how accounting fraud is framed by the media as a social-control agent and how fraud-related actions and events are scandalized. Drawing on...

Whistleblowing is an effective tool against fraud and corruption in organizations. However, as researchers have struggled to acquire data on actual whistleblowers, research relies on hypothetical intention data and student samples, which is seen as a major limitation. Using a field study of...

Chapter 1. State of Research and Methods -- Chapter 2. Cultural and Structural Conditions of Corruption -- Chapter 3. Impact of Law and Market Mechanisms on CMS -- Chapter 4. Internal Crime Preventive Effects of Corporate Culture and Compliance Management Systems -- Chapter 5. External...