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Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature

Review of accounting studies, 2018-06, Vol.23 (2), p.732-783 [Peer Reviewed Journal]

Springer Science+Business Media, LLC, part of Springer Nature 2018 ;Review of Accounting Studies is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-017-9435-x

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  • Title:
    Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature
  • Author: Amiram, Dan ; Bozanic, Zahn ; Cox, James D. ; Dupont, Quentin ; Karpoff, Jonathan M. ; Sloan, Richard
  • Subjects: Accounting/Auditing ; Business and Management ; Capital markets ; Corporate Finance ; Earnings management ; False information ; Financial reporting ; Fraud ; Public Finance
  • Is Part Of: Review of accounting studies, 2018-06, Vol.23 (2), p.732-783
  • Description: Financial reporting fraud and other forms of financial reporting misconduct are a significant threat to the existence and efficiency of capital markets. This study reviews the literature on financial reporting misconduct from the perspectives of law, accounting, and finance. Our goals are to establish a common language for researchers interested in this line of research, describe the main findings and challenges in these literatures, and provide directions for future research. Although research on financial reporting misconduct faces challenges, those challenges provide significant opportunities to advance the literature, as the answers to many questions on financial reporting misconduct remain unsettled.
  • Publisher: New York: Springer US
  • Language: English
  • Identifier: ISSN: 1380-6653
    EISSN: 1573-7136
    DOI: 10.1007/s11142-017-9435-x
  • Source: ProQuest Central
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