...Yoshihiko Kadoya; Mostafa Saidur Rahim Khan; Tomomi Yamane Purpose This study aims to examine the demographic, socio-economic and personality determinants of financial scams. Design/methodology/approach This study uses data on scams collected in Hiroshima prefecture in Japan for the analysis...

... responsible, have ethical behaviour, become more transparent to protect the interests of stakeholders associated with the organizations. Originality/value – The paper provides an insight into auditor's perception on earnings management during a time when financial scams like Satyam in India have taken...