Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature
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 establi...
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| Veröffentlicht in: | Review of accounting studies 2018-06, Vol.23 (2), p.732-783 |
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| container_title | Review of accounting studies |
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| creator | Amiram, Dan Bozanic, Zahn Cox, James D. Dupont, Quentin Karpoff, Jonathan M. Sloan, Richard |
| 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. |
| doi_str_mv | 10.1007/s11142-017-9435-x |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 1380-6653 |
| ispartof | Review of accounting studies, 2018-06, Vol.23 (2), p.732-783 |
| issn | 1380-6653 1573-7136 |
| language | eng |
| recordid | cdi_proquest_journals_1993457540 |
| source | Business Source Complete; Springer Nature - Complete Springer Journals |
| subjects | Accounting/Auditing Business and Management Capital markets Corporate Finance Earnings management False information Financial reporting Fraud Literature reviews Public Finance |
| title | Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature |
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