... research are presented. Design/methodology/approach This is an academic literature review covering financial disclosure manipulation. The findings are viewed through the lens of Christian virtue ethics (CVE). Findings IM studies commonly focus on specific methods used to mislead disclosure readers...

...). Regulatory agencies Investments Fraud Behavioral finance Virtue ethics Epistemic ethics For years, those charged with supervising the safety and soundness of the financial system have relied on motive, opportunity and rationalization to identify ethical violations. This well-documented “Fraud...

...Christopher J. Demaline Purpose The purpose of this paper is to provide a summary and synthesis of US Securities and Exchange Commission accounting and auditing enforcement release (AAER)-based research on financial misreporting firms and the firms’ management. Christian virtue ethics (CVE...