...Isabella Lucut Capras; Monica Violeta Achim; Giuseppe Nicolò; Paolo Tartaglia Polcini Purpose The purpose of this study is to investigate the relationship between audit quality and financial statement fraud through a comprehensive lens. Design/methodology/approach An Estimated Generalized...

... to better understand the significance and relevance of academic research. Originality/value The paper introduces and integrates ethics and behavior as important aspects for understanding earnings management and fraudulent financial reporting. Earnings Fraud Financial reporting Corporate governance...

...Obeua S. Persons This study examines the relation between the likelihood of financial statement fraud and certain corporate governance requirements of the Sarbanes‐Oxley Act and the new rules of the NYSE and the NASDAQ stock markets. Results based upon a logit regression analysis on a sample of 111...