... the company as “theirs”. Executives' psychological ownership decreases firms' fraud and financial performance. The decrease in financial performance is related to an observed increase in executives' risk-aversion. Investors recognize this ownership mindset in executives and reward it with a positive market...

...John D. Finnerty; Shantaram Hegde; Chris B Malone Purpose – The purpose of this paper is to examine the hypothesis that a period of sustained supernormal firm performance (for up to five years before fraud commission) creates financial pressure on actors/agents so they have a propensity to behave...

... technical mathematical and algebraic explanatory means to emphasize points. Adopts the use of figures and tables to aid explanation. Concludes that, although some progress has been made, more sophisticated analysis is required. Bankruptcy Fraud Accounting Volume 26 Number 11 2000 5 The Occurrence...

...‐wide controls regarding security risks. Goes into much detail regarding systems, security and design. Internet Security E‐commerce Fraud Crime Managerial Finance 42 Security in a Web-Based Environment William S. Hopwood, Professor of Accountancy, Florida Atlantic University, Boca Raton, FL...

...L.J. Abbott; Y. Park; S. Parker Examines whether two key audit committee characteristics combined, activity and independence, reduce likely fraud or aggressive financial statement actions. Utilizes evidence on potential of Blue Ribbon Committee (1999) recommendations regarding composition of audit...

...A. Riahi‐Belkauoi; R.D. Picur Looks at fraud and crime in the accounting world. States that beside the conflict approach there are also the ecological theory, cultural transmission theory, and anomie (normlessness or lack of regulation), which can explain deviant behaviour. Gives a framework...

...M.H Abdolmohammadi; V.D Owhoso Describes the objectives herein as examining auditors’ ethical sensitivity to assess risk of fraud in financial reporting. Gives background literature as the opening section, and this is followed by a section in which the investigation method is described, study...

... the limitations of the study and calls for further investigation. © MCB UP Limited 1999 Accounting research Savings and loans Fraud Company failures Crime USA Volume 25 Number 7 1999 An Investigation of the Incidence of Insider Criminal Activity in RTC Resolved S & L s 31 by George Izzo, Loyola...