Managers' Unethical Fraudulent Financial Reporting: The Effect of Control Strength and Control Framing

In response to numerous recent cases involving materially misstated financial information arising from fraudulent financial reporting, companies, auditors, and academics have increased their focus on strengthening internal controls as a means of deterring such unethical behaviors. However, prior res...

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Veröffentlicht in:Journal of business ethics 2015-06, Vol.129 (2), p.295-310
Hauptverfasser: Liu, Xiaotao Kelvin, Wright, Arnold M., Wu, Yi-Jing
Format: Artikel
Sprache:eng
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