Gender diversity and financial statement fraud

Y Wang, M Yu, S Gao - Journal of Accounting and Public Policy, 2022‏ - Elsevier
This study investigates the role of gender diversity in fraud commission and detection with a
view to identifying whether companies with more female corporate leaders are less likely to …

[HTML][HTML] Financial statement fraud, recidivism and punishment

Y Wang, JK Ashton, A Jaafar - Emerging Markets Review, 2023‏ - Elsevier
This study examines the relationship between the high reported levels of recidivism
committed by Chinese firms and different punishments between 2007 and 2019. We find that …

Predicting accounting fraud using imbalanced ensemble learning classifiers–evidence from China

MJ Rahman, H Zhu - Accounting & Finance, 2023‏ - Wiley Online Library
The current research aims to launch effective accounting fraud detection models using
imbalanced ensemble learning algorithms for China A‐Share listed firms. Based on a …

[HTML][HTML] Do esg disclosures mitigate investors' reaction on mining disasters? evidence from Brazil

IM Fdez-Galiano, JM Feria-Dominguez - The Quarterly Review of …, 2024‏ - Elsevier
The purpose of this paper is to examine the investors´ reaction to the largest ecological
disasters–Samarco (2015) and Brumadinho (2019)–occurred in Minas Gerais (Brazil) …

The real effect of CSRC's random inspections on corporate financial fraud

C Tan, L Liu, H Wu, P Zhou - Accounting & Finance, 2024‏ - Wiley Online Library
To optimise the regulatory approach, the China Securities Regulatory Commission (CSRC)
introduced the double‐random inspection policy (DRIP), which mandates that the provincial …

Revisiting the accounting fraud components: A bottom-up approach using the Twitter platform

R Tommasetti, R de Oliveira Leite… - Sage …, 2021‏ - journals.sagepub.com
Despite the relevant economic and reputational impact of fraud, research in this field
remains fragmented. This study aims to create a new framework for accounting fraud …

Mediation effects of moral reasoning and integrity in organizational ethical culture on accounting fraud prevention

H Khusnah, N Soewarno - Abac Journal, 2022‏ - repository.unair.ac.id
This study aims to investigate the mediating effect of moral reasoning and integrity on the
effect of ethical organizational culture on the prevention of accounting fraud. This study also …

Are common directors guilty of corporate fraud contagion from the customer side?

Y Zhan, T **ao, T Zhang, WK Leung… - International Journal of …, 2024‏ - emerald.com
Purpose This study examines whether common directors are guilty of contagion of corporate
frauds from the customer side and, if so, how contagion occurs. Moreover, it explores a way …

Does low synchronicity mean more or less informative prices? Evidence from an emerging market

M Li, D Liu, H Peng, L Zhang - Journal of Financial Stability, 2020‏ - Elsevier
We investigate a controversial and hotly debated issue of whether low stock return
synchronicity (SRS) means more or less informative stock prices using three exogenous …

[HTML][HTML] Stock market reaction to environmental lawsuits: Empirical evidence from the case against Boliden-Apirsa

IM Fdez-Galiano, JM Feria-Dominguez… - Environmental Impact …, 2022‏ - Elsevier
The aim of this paper is to assess investors' environmental awareness using reputational
losses as a punishment for environmental misconduct. To do so, we examine the 17-year …