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 …

We examine whether analyst coverage influences corporate fraud in China. The fraud triangle specifies three main … factors, i.e. opportunity, incentive, and rationalization. On the one hand, analysts may reduce the fraud opportunity factor …, analysts may increase the fraud incentive factor by pressurizing managers to achieve short-term performance targets, which can …

Recent cases of hedge fund fraud have caused large losses for investors and have fueled the debate regarding the … returns, as indicators of a heightened risk of fraud. We collect a sample of hedge funds charged with legal or regulatory …

Using a sample of lawsuit firms from 1996 to 2009, this study examines whether fraud revelation through shareholder … class action affects corporate financing and investment policies. We predict that revelation of fraud damages defendant … firms' reputation and undermines credibility of their financial disclosure. As a result, such firms experience difficulty in …

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 …

to the conclusion that the social as well as the physical environment can diminish the human propensity to commit a fraud …

We test the predictability of investment fraud using a panel of mandatory disclosures filed with the SEC. We find that … predict fraud. Avoiding the 5% of firms with the highest ex ante predicted fraud risk would allow an investor to avoid 29% of … fraud cases and over 40% of the total dollar losses from fraud. We find no evidence that investors receive compensation for …

This study investigates the relation between CEO compensation and corporate fraud in China. We document a significantly … negative correlation between CEO compensation and corporate fraud using data on publicly traded firms between 2005 and 2010 …. Our findings are consistent with the hypothesis that the firm's owners and the board of directors penalize CEOs for fraud …

‐blowing in relationship fraud and (2) governmental “bounties” paid to persons who are willing to provide knowledge of … organizational transgressions. The fraud could occur through a variety of mechanisms but, regardless of the fraud's cause, the long …. The question is whether bounties are the most effective means by which to reduce the harm created by fraud …

Fraud is a fundamental problem with every financial institution in the world, and Saudi Arabian banking sector is not … challenges for preventing fraud in the banking sector. This study develops a conceptual framework that can be used by banks in … Saudi Arabia to prevent fraud in light of the capabilities of bank staff to perpetuate fraud. The respondents of this study …