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 …

We examine the deterrence effect of the Dodd–Frank whistleblower provision on accounting fraud. To facilitate causal … inference, we use state False Claims Acts (FCAs), under which whistleblowing about accounting fraud at a firm invested in by a … the likelihood of accounting fraud of treatment firms by 12%–22% relative to control firms, but do not find that it …

seemingly innocuous transgressions may lead to accounting fraud …

theory.In the third part, I compare a recent increase in the level of the sanction for breach of competition law and for …

Most accounting studies use only public enforcement actions (SEC cases) to measure accounting fraud. However, private … both public and private enforcement regimes, emphasize the importance of screening cases for credible fraud allegations …, and show both yield credible fraud measures. Further, we demonstrate these research design choices affect inferences from …

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

Financial reporting fraud and other forms of financial reporting misconduct are a significant threat to the existence …

We develop and test a model linking the duration of financial fraud to information produced by auditors and analysts … and efforts by managers to conceal the fraud. Our empirical results suggest fraud termination is more likely in the …, indicating auditors' observable signals reduce fraud duration. Analyst attention increases the likelihood of fraud termination …

-predators. Control frauds are crimes by the head of state or CEO that use the nation or company as a “weapon.” Waves of “control fraud …” can cause economic collapses, discredit institutions vital to governance, and erode trust. Fraud's defining element is … deceit – the criminal creates and then betrays trust. Fraud erodes trust. Endemic control fraud causes institutions and trust …

“Control fraud” is the leading cause of bank failures and financial crises. In “control fraud” the persons controlling … of control fraud: the savings & loan debacle of the 1980s and the ongoing financial crises that first became acute in the … the pathogen. The anopheles mosquito is a vector for malaria. The financial world incurs epidemics of fraud when there is …