Purpose – The purpose of this paper is to report the findings and lessons learned from a case study that is based on Alibaba's business‐to‐business (B2B) fraud in China. The influence of such incidents and post‐hoc solutions are research worthy in today's booming digital business world....

Purpose – Companies vary in their attitudes toward regulatory (ethics) risk. The purpose of this study is to assess how regulatory risk‐averse, risk neutral and risk seeking companies employ distinct managerial risk and slack accumulation strategies and differ in their auditor scores and...