We examine the deterrence effect of whistleblower laws on accounting fraud. We exploit state False Claims Acts (FCAs …), under which reporting fraud at a firm invested in by a state's pension fund can result in monetary rewards from that state …'s government. Using staggered adoption of FCAs between 2001 and 2010, we compare the accounting fraud probability of firms owned by …

their investor base changes as well. Finally, I find that a trading strategy based on fraud allegations yields a significant …

corporate leaders of small and medium businesses, this case study examines key fraud preventative measures. While several … the undertone. In other words, the quot;heart-warequot; perspective or the corporate cultural way of fraud prevention is …

In 2011, Japan was shocked by the revelation of a fraud at one of its most prominent companies, Olympus. What was more … shocking was that the fraud was perpetrated by its Chairman of the Board and past president, Tsuyoshi Kikukawa, in collusion … communicating financial statement fraud …

This study examines whether and how weak internal controls increase the risk of financial reporting fraud by top … managers. There is a longstanding debate on whether control strength significantly affects fraud risk, yet little evidence on … this issue. Further, there is no evidence on the mechanism linking control strength to fraud risk. We find a strong …

fraud in Chinese-listed firms. Previous research has shown that corporate fraud in China is a widespread phenomenon and has … severe consequences for affected firms and executives. However, our understanding of the reasons fraud is committed in a … for Chinese firms. We show that managers' equity incentives increase their propensity to commit corporate fraud. We also …

This paper identifies a new incentive for managers to engage in corporate fraud stemming from the relative performance … evaluation feature of CEO promotion tournaments. We document higher propensities to engage in fraud for firms with strong … engage in risky activities. We thereby extend previous corporate fraud literature that focuses mainly on equity …

more likely to engage in earnings management, accounting fraud, option backdating, and opportunistic insider trading. I …

of controlling shareholders on managerial accountability to corporate fraud. In China, prior to the Split Share Structure … economic incentives are important to promote corporate governance and deter fraud …