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Keywords: fraud
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Journal Articles
Journal of Accounting & Organizational Change (2019) 15 (4): 654–677.
Published: 22 November 2019
... to report fraud, as such is an important aspect of internal control for organizations. Design/methodology/approach A 2 × 2 between-subjects experiment was conducted in which 99 participants with diverse accounting backgrounds were first asked questions about their preconceived beliefs (psychological...
Journal Articles
Journal of Accounting & Organizational Change (2013) 9 (3): 322–335.
Published: 13 September 2013
...Nana Yamfo Amoah Purpose The purpose of this study is to investigate the relation between the size of the legal penalty for fraud and CEO turnover. Design/methodology/approach Using a sample of 93 securities lawsuits that were filed in the US between 1997 and 2005, logit regression is used...
