Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature |
| |
| Authors: | Dan Amiram Zahn Bozanic James D Cox Quentin Dupont Jonathan M Karpoff Richard Sloan |
| |
| Institution: | 1.Columbia Business School,Columbia University,New York,USA;2.Fisher College of Business,The Ohio State University,Columbus,USA;3.Duke School of Law,Duke University,Durham,USA;4.Foster School of Business,University of Washington,Seattle,USA;5.Haas School of Business,University of California,Berkeley,USA |
| |
| Abstract: | 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. |
| |
| Keywords: | |
| 本文献已被 SpringerLink 等数据库收录！ |
|
