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Financial misconduct and employee mistreatment: Evidence from wage theft

Review of accounting studies, 2021-09, Vol.26 (3), p.867-905 [Peer Reviewed Journal]

The Author(s) 2021 ;The Author(s) 2021. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-021-09602-y

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  • Title:
    Financial misconduct and employee mistreatment: Evidence from wage theft
  • Author: Raghunandan, Aneesh
  • Subjects: Accounting/Auditing ; Business and Management ; Corporate Finance ; Defamation ; Earnings management ; Public Finance ; Wages & salaries
  • Is Part Of: Review of accounting studies, 2021-09, Vol.26 (3), p.867-905
  • Description: I examine the relation between firms’ financial conduct and wage theft. Wage theft represents the single largest form of theft committed in the United States and primarily affects firms’ most vulnerable employees. I show that wage theft is more prevalent (i) when firms just meet or beat earnings targets and (ii) when executives’ personal liability for wage theft decreases. Wage theft precedes financial misconduct while the theft is undetected, but once firms are caught engaging in wage theft they are more likely to shift to engaging in financial misconduct. My findings highlight an economically meaningful yet previously undocumented way in which firms’ financial incentives relate to employee treatment.
  • Publisher: New York: Springer US
  • Language: English
  • Identifier: ISSN: 1380-6653
    EISSN: 1573-7136
    DOI: 10.1007/s11142-021-09602-y
  • Source: Springer Nature OA/Free Journals
    ProQuest Central
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