Convenience exists in the financial motive, the organizational opportunity, and the personal
willingness for deviant behavior. These three themes can result in 14 convenience …

We conjecture that a firm's organization capital (OC) has a substitution effect on its executive
pay-for-performance sensitivity (PPS) and empirically document a robust and significant …

Earnings management has long been one of the main concerns in accounting and
management literature, and the extent to which corporate governance mechanisms can …

Private policing of white-collar crime has been a controversial issue for quite some time.
Fraud examiners from global auditing firms and local law firms conduct internal …

Perceptions of offender motives, opportunities and willingness for financial crime: an empirical
analysis of survey responses in six nations | Emerald Insight Books and journals Case studies …

This paper studies the effect of board reforms on stock liquidity using data from 37 countries.
We document that board reforms significantly increase stock liquidity: the effective spread on …

This article suggests that investigative journalists in the media and fraud examiners in
private investigations have the potential of filling some of the detection gap. Based on the …

This book documents the theory of convenience for white-collar crime to explain what
motivates and enables offenders. The theory of convenience suggests that the extent to …

Amoral management is a leading style manifested as ethical silence towards subordinates
within enterprises, yet research has paid scant attention to its influence on employees' work …

This study examines the impact of the accountability system for material misstatements
(ASMM) on the sensitivity of executive compensation to accounting earnings in China. Using …