...Daeun Lee; Ying Liang Purpose The paper investigates the interaction between firms’ lobbying activities and public scrutiny and its impact on the firms’ fraud risk. Design/methodology/approach Prior studies on regulatory capture assume that lobbying firms are at least as likely, if not more...

... communication leads to more undesired expense reporting behavior. Research limitations/implications – Results of this study contribute both to research and practice. This research is the first to investigate expense reporting fraud in a controlled experiment to isolate possible causes of the behavior...