... 18 06 2025 © 2026 Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Cash policy Corporate governance Regulation Corruption D73 G32 G38 K23 K42 [O]ur concern is not with tawdry tales of Ferraris, Rolexes and ball gowns...

... informational role in ending fraud, while managerial effort to conceal misconduct significantly extends its duration. G34 G38 K22 K42 L51 M41 While auditors and analysts are believed to be important watchdogs for accounting fraud, the prior literature suggests that they play only a complementary...

... deterrent effect, changing insider leakage behavior for approximately 24 months. Our results suggest that capital markets regulators need to intervene on a regular basis in order to maintain deterrence of undesirable behavior. C32 C58 K42 C14 G14 K22 In 2012, the chairwoman of the Securities...

... tractable in terms of calibration, measurement and pricing. Others are much more subtle, harder to measure and more difficult to build into management and investor decisions. B55 D18 D30 D62 D68 D74 F53 H89 I30 K29 K38 K42 K49 Z128 Like gravity, market outcomes are a powerful guide...