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The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research
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Outgoing claims: the papers this work cites, builds on, or argues with.
inferredcites →https://doi.org/10.1002/9780470759509.ch5openalex-snapshot
Corporate Governance and Shareholder Value
inferredcites →https://doi.org/10.1002/smj.2560openalex-snapshot
External corporate governance and financial fraud: cognitive evaluation theory insights on agency theory prescriptions
inferredcites →https://doi.org/10.1002/smj.2946openalex-snapshot
Drilled to obey? Ex‐military CEOs and financial misconduct
inferredcites →https://doi.org/10.1007/978-3-031-18794-0_15openalex-snapshot
Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia
inferredcites →https://doi.org/10.1007/s10551-009-0061-9openalex-snapshot
Fraud, Enforcement Action, and the Role of Corporate Governance: Evidence from China
inferredcites →https://doi.org/10.1007/s10551-012-1528-7openalex-snapshot
Narcissus Enters the Courtroom: CEO Narcissism and Fraud
inferredcites →https://doi.org/10.1007/s10551-014-2390-6openalex-snapshot
Executive Compensation and Corporate Fraud in China
inferredcites →https://doi.org/10.1007/s10551-014-2392-4openalex-snapshot
Institutional Investors, Political Connections, and the Incidence of Regulatory Enforcement Against Corporate Fraud
inferredcites →https://doi.org/10.1007/s10551-015-2673-6openalex-snapshot
Detecting Fraud: The Role of the Anonymous Reporting Channel
inferredcites →https://doi.org/10.1007/s10551-015-2774-2openalex-snapshot
Equity Incentives and Corporate Fraud in China
inferredcites →https://doi.org/10.1007/s10551-016-3025-xopenalex-snapshot
Public Governance and Corporate Fraud: Evidence from the Recent Anti-corruption Campaign in China
inferredcites →https://doi.org/10.1007/s10551-016-3087-9openalex-snapshot
Hubris and Unethical Decision Making: The Tragedy of the Uncommon
inferredcites →https://doi.org/10.1007/s10551-018-3785-6openalex-snapshot
The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation
inferredcites →https://doi.org/10.1007/s10551-018-3848-8openalex-snapshot
Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism
inferredcites →https://doi.org/10.1007/s10551-018-3877-3openalex-snapshot
Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia
inferredcites →https://doi.org/10.1007/s10997-020-09548-4openalex-snapshot
Audit committee diversity and financial restatements
inferredcites →https://doi.org/10.1007/s11142-014-9305-8openalex-snapshot
The effect of CEO inside debt holdings on financial reporting quality
inferredcites →https://doi.org/10.1007/s11142-017-9435-xopenalex-snapshot
Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature
inferredcites →https://doi.org/10.1007/s11156-018-0718-5openalex-snapshot
Management’s personal ideology and financial reporting quality
inferredcites →https://doi.org/10.1016/0304-405x(76)90026-xopenalex-snapshot
Theory of the firm: Managerial behavior, agency costs and ownership structure
inferredcites →https://doi.org/10.1016/j.acclit.2016.09.002openalex-snapshot
The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory
inferredcites →https://doi.org/10.1016/j.acclit.2018.01.002openalex-snapshot
No news is bad news: Do PCAOB part II reports have an effect on annually inspected firms’ audit fees and audit quality?
inferredcites →https://doi.org/10.1016/j.acclit.2019.07.001openalex-snapshot
How do restatements affect outside directors and boards? A review of the literature
inferredcites →https://doi.org/10.1016/j.adiac.2013.03.007openalex-snapshot
AIA submission: CEO overconfidence and the incidence of financial restatement
inferredcites →https://doi.org/10.1016/j.adiac.2016.09.005openalex-snapshot
Organized labor, audit quality, and internal control
inferredcites →https://doi.org/10.1016/j.cjar.2011.09.001openalex-snapshot
The quality of financial reporting in China: An examination from an accounting restatement perspective
inferredcites →https://doi.org/10.1016/j.frl.2017.11.003openalex-snapshot
CEO tenure and corporate misconduct: Evidence from US banks
inferredcites →https://doi.org/10.1016/j.gfj.2019.100506openalex-snapshot
CEO pay ratios and financial reporting quality
inferredcites →https://doi.org/10.1016/j.intacc.2017.04.002openalex-snapshot
Do Foreign Directors Mitigate Earnings Management? Evidence From China
inferredcites →https://doi.org/10.1016/j.intacc.2018.05.002openalex-snapshot
The Effect of Tournament Incentives on Financial Restatements: Evidence From China
inferredcites →https://doi.org/10.1016/j.jacceco.2011.12.003openalex-snapshot
Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance
inferredcites →https://doi.org/10.1016/j.jacceco.2012.05.001openalex-snapshot
The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior
inferredcites →https://doi.org/10.1016/j.jacceco.2014.04.004openalex-snapshot
Political connections and SEC enforcement
inferredcites →https://doi.org/10.1016/j.jacceco.2014.09.002openalex-snapshot
A review of archival auditing research
inferredcites →https://doi.org/10.1016/j.jacceco.2017.01.003openalex-snapshot
Are all analysts created equal? Industry expertise and monitoring effectiveness of financial analysts
inferredcites →https://doi.org/10.1016/j.jacceco.2018.06.002openalex-snapshot
Not all clawbacks are the same: Consequences of strong versus weak clawback provisions
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2012.11.002openalex-snapshot
PCAOB inspection reports and audit quality
inferredcites →https://doi.org/10.1016/j.jaccpubpol.2015.04.002openalex-snapshot
Insider sales and the effectiveness of clawback adoptions in mitigating fraud risk
inferredcites →https://doi.org/10.1016/j.jcorpfin.2017.05.014openalex-snapshot
Corporate fraud and external social connectedness of independent directors
inferredcites →https://doi.org/10.1016/j.jfineco.2013.02.019openalex-snapshot
The relation between equity incentives and misreporting: The role of risk-taking incentives
inferredcites →https://doi.org/10.1016/j.lrp.2017.08.001openalex-snapshot
Board age and corporate financial fraud: An interactionist view
inferredcites →https://doi.org/10.1016/j.pacfin.2018.01.003openalex-snapshot
Delisting pressure, executive compensation, and corporate fraud: Evidence from China
inferredcites →https://doi.org/10.1016/j.pacfin.2019.01.003openalex-snapshot
Female CFOs and accounting fraud: Evidence from China
inferredcites →https://doi.org/10.1016/j.pacfin.2020.101404openalex-snapshot
The impact of CFO gender on corporate fraud: Evidence from China
inferredcites →https://doi.org/10.1016/j.sbspro.2014.06.032openalex-snapshot
Disclosure of Corporate Governance Structure and the Likelihood of Fraudulent Financial Reporting
inferredcites →https://doi.org/10.1016/j.techfore.2017.06.035openalex-snapshot
The determinants of financial fraud in Chinese firms: Does corporate governance as an institutional innovation matter?
inferredcites →https://doi.org/10.1016/s0304-405x(00)00058-1openalex-snapshot
Corporate governance proposals and shareholder activism: the role of institutional investors
inferredcites →https://doi.org/10.1016/s1361-3723(04)00065-xopenalex-snapshot
KISS — Keep It Simple Stupid
inferredcites →https://doi.org/10.1016/s2212-5671(16)00012-5openalex-snapshot
Board of Director's Attributes as Deterrence to Corporate Fraud
inferredcites →https://doi.org/10.1057/978-1-349-94848-2_785-1openalex-snapshot
Upper Echelons Theory
inferredcites →https://doi.org/10.1080/09638180.2011.644699openalex-snapshot
The Impact of Corporate Governance on IFRS Adoption Choices
inferredcites →https://doi.org/10.1080/09638180.2020.1807381openalex-snapshot
The Impact of CEO/CFO Outside Directorships on Auditor Selection and Audit Quality
inferredcites →https://doi.org/10.1080/09638180701819832openalex-snapshot
Meta-analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality
inferredcites →https://doi.org/10.1080/1540496x.2017.1307102openalex-snapshot
The Relevance of Western Corporate Governance in Mitigating Management Misconduct in Thailand
inferredcites →https://doi.org/10.1080/16081625.2019.1618718openalex-snapshot
Can tax enforcement affect misstatements? From the perspective of tax account and non-tax account misstatements
inferredcites →https://doi.org/10.1080/16081625.2020.1848594openalex-snapshot
Academic independent directors and corporate fraud: evidence from China
inferredcites →https://doi.org/10.1086/261677openalex-snapshot
Performance Pay and Top-Management Incentives
inferredcites →https://doi.org/10.1108/02686901211217969openalex-snapshot
Governance characteristics and role effectiveness of audit committees
inferredcites →https://doi.org/10.1108/02686901211246778openalex-snapshot
Corporate governance and accounting enforcement actions in Italy
inferredcites →https://doi.org/10.1108/arj-02-2018-0024openalex-snapshot
Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia
inferredcites →https://doi.org/10.1108/ijaim-02-2020-0020openalex-snapshot
Does the supervisory ability of internal audit executives affect the occurrence of corporate fraud? Evidence from small and medium-sized listed enterprises in China
inferredcites →https://doi.org/10.1108/jfc-06-2020-0103openalex-snapshot
The effect of corporate governance and firm-specific characteristics on the incidence of financial restatement
inferredcites →https://doi.org/10.1108/maj-10-2018-2048openalex-snapshot
Audit committee gender diversity and financial reporting: evidence from restatements
inferredcites →https://doi.org/10.1108/md-12-2018-1355openalex-snapshot
Financial fraud contagion through board interlocks: the contingency of status
inferredcites →https://doi.org/10.1111/1475-679x.12176openalex-snapshot
CFO Narcissism and Financial Reporting Quality
inferredcites →https://doi.org/10.1111/1911-3846.12045openalex-snapshot
Chief Financial Officers as Inside Directors
inferredcites →https://doi.org/10.1111/1911-3846.12137openalex-snapshot
External Corporate Governance and Misreporting
inferredcites →https://doi.org/10.1111/1911-3846.12177openalex-snapshot
CEO Power, Internal Control Quality, and Audit Committee Effectiveness in Substance Versus in Form
inferredcites →https://doi.org/10.1111/1911-3846.12332openalex-snapshot
Director Tenure Diversity and Board Monitoring Effectiveness
inferredcites →https://doi.org/10.1111/1911-3846.12367openalex-snapshot
Do Securities Class Actions Deter Misreporting?
inferredcites →https://doi.org/10.1111/1911-3846.12424openalex-snapshot
Do Accounting Firm Consulting Revenues Affect Audit Quality? Evidence from the Pre- and Post-SOX Eras
inferredcites →https://doi.org/10.1111/1911-3846.12429openalex-snapshot
The Monitoring Effectiveness of Co‐opted Audit Committees
inferredcites →https://doi.org/10.1111/1911-3846.12448openalex-snapshot
Spillover Effects of Internal Control Weakness Disclosures: The Role of Audit Committees and Board Connections
inferredcites →https://doi.org/10.1111/1911-3846.12470openalex-snapshot
The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors' Internal Control and Going Concern Opinions
inferredcites →https://doi.org/10.1111/1911-3846.12636openalex-snapshot
PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non–Big 4 US Auditors*
inferredcites →https://doi.org/10.1111/acfi.12156openalex-snapshot
Corporate fraud culture: Re‐examining the corporate governance and performance relation
inferredcites →https://doi.org/10.1111/acfi.12449openalex-snapshot
Politically connected independent directors and corporate fraud in China
inferredcites →https://doi.org/10.1111/corg.12154openalex-snapshot
Looking Inside the Black Box: The Effect of Corporate Governance on Corporate Social Responsibility
inferredcites →https://doi.org/10.1111/corg.12264openalex-snapshot
Does proximity to corporate headquarters enhance directors' monitoring effectiveness? A look at financial reporting quality
inferredcites →https://doi.org/10.1111/corg.12313openalex-snapshot
State ownership and securities fraud: A political governance perspective
inferredcites →https://doi.org/10.1111/j.1099-1123.2009.00403.xopenalex-snapshot
Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis
inferredcites →https://doi.org/10.1111/j.1467-8683.2009.00753.xopenalex-snapshot
Corporate Governance and Earnings Management: A Meta‐Analysis
inferredcites →https://doi.org/10.1111/j.1468-2370.2012.00347.xopenalex-snapshot
The Governance Role of Audit Committees: Reviewing a Decade of Evidence
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00433.xopenalex-snapshot
Analyzing Speech to Detect Financial Misreporting
inferredcites →https://doi.org/10.1111/j.1540-6261.1997.tb04820.xopenalex-snapshot
A Survey of Corporate Governance
inferredcites →https://doi.org/10.1111/j.1911-3846.2010.01041.xopenalex-snapshot
Predicting Material Accounting Misstatements*
inferredcites →https://doi.org/10.1111/jbfa.12040openalex-snapshot
Exploring the Causes of Accounting Restatements by Family Firms
inferredcites →https://doi.org/10.1111/jbfa.12204openalex-snapshot
Individual Large Shareholders, Earnings Management, and Capital‐Market Consequences
inferredcites →https://doi.org/10.1111/jbfa.12230openalex-snapshot
The Unintended Consequences of the Frequency of PCAOB Inspection
inferredcites →https://doi.org/10.1111/jbfa.12359openalex-snapshot
Directors skill and financial reporting quality
inferredcites →https://doi.org/10.1111/jbfa.12398openalex-snapshot
Managerial academic experience, external monitoring and financial reporting quality
inferredcites →https://doi.org/10.1111/jofi.12243openalex-snapshot
CEO Connectedness and Corporate Fraud
inferredcites →https://doi.org/10.1142/s1094406021500025openalex-snapshot
Corporate Governance Determinants of Financial Restatements: A Meta-Analysis
inferredcites →https://doi.org/10.1177/0148558x15625438openalex-snapshot
The Even–Odd Nature of Audit Committees and Corporate Earnings Quality
inferredcites →https://doi.org/10.1177/0148558x16686740openalex-snapshot
Clawback Provision of SOX, Financial Misstatements, and CEO Compensation Contracts
inferredcites →https://doi.org/10.1177/0148558x20934943openalex-snapshot
The Effects of Accounting Expertise of Board Committees on the Short- and Long-Term Consequences of Financial Restatements
inferredcites →https://doi.org/10.1177/0149206318801999openalex-snapshot
Board Independence and Corporate Misconduct: A Cross-National Meta-Analysis
inferredcites →https://doi.org/10.1177/0312896215579463openalex-snapshot
Women in the boardroom and fraud: Evidence from Australia
inferredcites →https://doi.org/10.1287/mnsc.2019.3331openalex-snapshot
Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements
inferredcites →https://doi.org/10.1287/orsc.1060.0241openalex-snapshot
Incentives to Cheat: The Influence of Executive Compensation and Firm Performance on Financial Misrepresentation
inferredcites →https://doi.org/10.1504/ijmed.2018.096254openalex-snapshot
An empirical analysis of the relation between corporate governance characteristics and the prevention of financial statement fraud
inferredcites →https://doi.org/10.17763/haer.41.4.437714870334w144openalex-snapshot
Accumulating Evidence: Procedures for Resolving Contradictions among Different Research Studies
inferredcites →https://doi.org/10.21315/aamj2019.24.2.7openalex-snapshot
Audit Committee Characteristics, Board Diversity, and Fraudulent Financial Reporting in Malaysia
inferredcites →https://doi.org/10.2139/ssrn.3231740openalex-snapshot
Financial Restatements: Trends, Reasons for Occurrence, and Consequences - A Survey of the Literature
inferredcites →https://doi.org/10.22495/cocv14i4art2openalex-snapshot
The link between audit committees, corporate governance quality and firm performance: A literature review
inferredcites →https://doi.org/10.22495/rgcv9i1p1openalex-snapshot
Accounting fraud: A literature review
inferredcites →https://doi.org/10.2307/1140029openalex-snapshot
Other People's Money. A Study in the Social Psychology of Embezzlement
inferredcites →https://doi.org/10.2307/258434openalex-snapshot
Upper Echelons: The Organization as a Reflection of Its Top Managers
inferredcites →https://doi.org/10.2308/acch-10267openalex-snapshot
Associations between Internal and External Corporate Governance Characteristics: Implications for Investigating Financial Accounting Restatements
inferredcites →https://doi.org/10.2308/acch-50175openalex-snapshot
Commentary from the American Accounting Association's 2011 Annual Meeting Panel on Emerging Issues in Fraud Research
inferredcites →https://doi.org/10.2308/acch-50268openalex-snapshot
CEO Age and Financial Reporting Quality
inferredcites →https://doi.org/10.2308/acch-50816openalex-snapshot
Insights for Research and Practice: What We Learn about Fraud from Other Disciplines
inferredcites →https://doi.org/10.2308/acch-51104openalex-snapshot
An Analysis of 'Little R' Restatements
inferredcites →https://doi.org/10.2308/acch-51454openalex-snapshot
The Association between Executive Pay Structure and the Transparency of Restatement Disclosures
inferredcites →https://doi.org/10.2308/accr-50318openalex-snapshot
Managerial Ability and Earnings Quality
inferredcites →https://doi.org/10.2308/accr-50585openalex-snapshot
The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process
inferredcites →https://doi.org/10.2308/accr-50871openalex-snapshot
Does Internal Audit Function Quality Deter Management Misconduct?
inferredcites →https://doi.org/10.2308/accr-50887openalex-snapshot
Admitting Mistakes: Home Country Effect on the Reliability of Restatement Reporting
inferredcites →https://doi.org/10.2308/accr-51049openalex-snapshot
Why do Restatements Decrease in a Clawback Environment? An Investigation into Financial Reporting Executives' Decision-Making during the Restatement Process
inferredcites →https://doi.org/10.2308/accr-51356openalex-snapshot
Did the PCAOB's Restrictions on Auditors' Tax Services Improve Audit Quality?
inferredcites →https://doi.org/10.2308/accr-51766openalex-snapshot
Proxies and Databases in Financial Misconduct Research
inferredcites →https://doi.org/10.2308/accr-52028openalex-snapshot
Do Auditors Recognize the Potential Dark Side of Executives' Accounting Competence?
inferredcites →https://doi.org/10.2308/accr-52360openalex-snapshot
Top Management Team Characteristics and Financial Reporting Quality
inferredcites →https://doi.org/10.2308/accr-52622openalex-snapshot
The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting
inferredcites →https://doi.org/10.2308/ajpt-10145openalex-snapshot
A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks
inferredcites →https://doi.org/10.2308/ajpt-10290openalex-snapshot
The Association between Audit Committee Multiple-Directorships, Tenure, and Financial Misstatements
inferredcites →https://doi.org/10.2308/ajpt-50781openalex-snapshot
Audit Committee Director-Auditor Interlocking and Perceptions of Earnings Quality
inferredcites →https://doi.org/10.2308/ajpt-50931openalex-snapshot
Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002
inferredcites →https://doi.org/10.2308/ajpt-51821openalex-snapshot
It Is Not Only What You Know, It Is Also Who You Know: CEO Network Connections and Financial Reporting Quality
inferredcites →https://doi.org/10.2308/ajpt-52059openalex-snapshot
When Analysts Speak, Do Auditors Listen?
inferredcites →https://doi.org/10.2308/aud.2008.27.2.231openalex-snapshot
Financial Statement Fraud: Insights from the Academic Literature
inferredcites →https://doi.org/10.2308/horizons-2020-038openalex-snapshot
Cultural Diversity of Audit Committees and Firms' Financial Reporting Quality
inferredcites →https://doi.org/10.2308/jiar-50353openalex-snapshot
Management Motive, Weak Governance, Earnings Management, and Fraudulent Financial Reporting: Malaysian Evidence
inferredcites →https://doi.org/10.2469/faj.v55.n5.2296openalex-snapshot
The Detection of Earnings Manipulation
inferredcites →https://doi.org/10.5367/sear.2013.0149openalex-snapshot
Effect of Board Composition and Ownership Characteristics on Fraud
inferredcites →https://doi.org/10.5465/amj.2013.0750openalex-snapshot
Gender Diversity and Securities Fraud
inferredcites →https://doi.org/10.5465/amr.1984.4277628openalex-snapshot
Upper Echelons: The Organization as a Reflection of Its Top Managers
inferredcites →https://doi.org/10.5465/amr.2007.24345254openalex-snapshot
Upper Echelons Theory: An Update
inferredcites →https://doi.org/10.5465/amr.2020.0181openalex-snapshot
From the Editors—Why We Need a Theory of Stakeholder Governance—And Why This is a Hard Problem
What points at this work
Incoming claims: where this work appears in other papers’ reference lists and arguments.
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Corporate Social Responsibility and Corporate Misconduct: A Review of Empirical Research and Future Research Recommendations
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Screening for Corporate Governance Factors and Adverse Media Signals Related to Corporate Fraud
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Does Fraud Risk Affect Legality Ratings? Evidence from Italian Listed Firms
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Financial Shared Service Centers and Corporate Misconduct: Evidence from China
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Judicial independence and corporate ESG performance
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Perceived risks of financial misconduct and fintech in crowdfunding of Vietnamese individual investors
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How well is employee ownership working? Evidence from non-financial misconduct
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No rose without a thorn: Corporate teamwork culture and financial statement misconduct
inferred← citeshttps://doi.org/10.1016/j.jbusres.2026.116505openalex-snapshot
Political involvement and corporate misconduct: Evidence from Communist Party-related activities in China’s listed firms
inferred← citeshttps://doi.org/10.1016/j.jclepro.2024.144297openalex-snapshot
Sentry eyes? Women directors and corporate penalties
inferred← citeshttps://doi.org/10.1016/j.jik.2025.100798openalex-snapshot
Sustainable auditing governance in a changing landscape: Cross-country evidence on the effect of traditional and innovative audit mechanisms on fraud risk
inferred← citeshttps://doi.org/10.1016/j.ribaf.2025.102791openalex-snapshot
CSR decoupling and financial fraud: Unveiling the hidden nexus in US-listed firms
inferred← citeshttps://doi.org/10.1016/j.ribaf.2025.103000openalex-snapshot
Can proximity to World Heritage Sites reduce corporate misconduct? Evidence from Chinese listed companies
inferred← citeshttps://doi.org/10.1057/s41310-022-00151-7openalex-snapshot
Decentralizing corporate governance? A praxeological inquiry
inferred← citeshttps://doi.org/10.1080/08039410.2023.2232365openalex-snapshot
The Analysis of Fraudulent Financial Statements Prevention Using Hexagon’s Fraud and Government Internal Auditor as Moderating Variable in Local Government in Indonesia
inferred← citeshttps://doi.org/10.1080/13669877.2024.2350724openalex-snapshot
The relationships between citizens’ perceptions of corporate political activity and their health risk perception
inferred← citeshttps://doi.org/10.1080/1540496x.2025.2547750openalex-snapshot
The Role of Climate Risk in Shaping Corporate Compliance: Evidence from China
inferred← citeshttps://doi.org/10.1080/1540496x.2026.2735340openalex-snapshot
A New Interpretation of the Fraud Triangle: The Lens of Social Action Theory
inferred← citeshttps://doi.org/10.1080/20421338.2026.2659633openalex-snapshot
Developing a technology-driven simulation model for integrating finance, auditing, accounting, and taxation in emerging economies
inferred← citeshttps://doi.org/10.1080/23311975.2024.2371071openalex-snapshot
The effect of environmental, social, and governance (ESG) on firm performance: the moderating role of country regulatory quality and government effectiveness in ASEAN
inferred← citeshttps://doi.org/10.1080/23311975.2026.2735548openalex-snapshot
From detection to disclosure: unpacking the governance pathways linking forensic accounting to financial reporting quality
inferred← citeshttps://doi.org/10.1108/978-1-80686-393-820261001openalex-snapshot
Sustainability Education in Accounting and Finance: Opportunities, Challenges and Strategies
inferred← citeshttps://doi.org/10.1108/ara-07-2024-0206openalex-snapshot
Does the corporate governance index matter for company zombification?
inferred← citeshttps://doi.org/10.1108/cr-10-2023-0253openalex-snapshot
CSR practices and earnings management: the mediating effect of accounting conservatism and the moderating effect of corporate governance: evidence from Finnish companies
inferred← citeshttps://doi.org/10.1108/cwbr-05-2026-0004openalex-snapshot
Does digital tax enforcement alleviate corporate financial misconduct? An information perspective
inferred← citeshttps://doi.org/10.1108/ijaim-07-2021-0154openalex-snapshot
Dividend payment and financial restatement: US evidence
inferred← citeshttps://doi.org/10.1108/ijoa-01-2026-6405openalex-snapshot
Guardians of integrity or illusion of control? Uncovering a perceptual gap in corporate governance and fraud deterrence in an emerging economy
inferred← citeshttps://doi.org/10.1108/ijoes-01-2026-0070openalex-snapshot
The dark side of co-opted boards: evidence from corporate greenwashing in US firms
inferred← citeshttps://doi.org/10.1108/ijoes-04-2025-0215openalex-snapshot
The fraud pentagon theory and Machiavellianism: experimental study of direct and moderating effects
inferred← citeshttps://doi.org/10.1108/imefm-10-2023-0402openalex-snapshot
Shari’ah governance and transparency: evidence from stock price synchronicity of Islamic banks
inferred← citeshttps://doi.org/10.1108/jaee-12-2024-0539openalex-snapshot
Do financial restatements matter to investors? Evidence from South Africa
inferred← citeshttps://doi.org/10.1108/jal-07-2023-0134openalex-snapshot
The roles and interplay of enforcers and auditors in the context of accounting fraud: a review of the accounting literature
inferred← citeshttps://doi.org/10.1108/jal-08-2024-0205openalex-snapshot
Shining diamonds: innovation that outperforms peers and corporate financial misconduct
inferred← citeshttps://doi.org/10.1108/jal-09-2025-0487openalex-snapshot
Disaggregating the impacts of ESG: a perspective through the European sustainability reporting standards
inferred← citeshttps://doi.org/10.1108/jeas-08-2023-0221openalex-snapshot
Impact of female CFO board membership on firm investment efficiency: does institutional gender parity matter? Evidence from emerging economies
inferred← citeshttps://doi.org/10.1108/jfc-07-2022-0170openalex-snapshot
Are female CFOs more ethical to the occurrences of financial reporting fraud? Theoretical and empirical evidence from cross-listed firms in the US
inferred← citeshttps://doi.org/10.1108/jfra-05-2024-0312openalex-snapshot
The relationship between audit committees, external auditors, and internal control systems: a literature review and a research agenda
inferred← citeshttps://doi.org/10.1108/jfrc-09-2024-0173openalex-snapshot
Business bribery, corruption and fraud: audit committee and external auditor’s attributes in GCC countries
inferred← citeshttps://doi.org/10.1108/jmlc-03-2024-0053openalex-snapshot
Examining synergies between UAE corporate social responsibility laws and corporate governance frameworks
inferred← citeshttps://doi.org/10.1108/maj-07-2024-4419openalex-snapshot
The ethical edge: how Confucianism in audit firms prevents corporate fraud
inferred← citeshttps://doi.org/10.1108/maj-09-2023-4064openalex-snapshot
Silence of the CAMs: critical audit matters reporting and corporate financial misconduct
inferred← citeshttps://doi.org/10.1108/medar-03-2024-2421openalex-snapshot
Every coin has two sides: public sustainability mindset and corporate financial misconduct
inferred← citeshttps://doi.org/10.1108/qrfm-10-2024-0286openalex-snapshot
Stories speak louder than numbers: evidence from annual reports
inferred← citeshttps://doi.org/10.1109/iciics67880.2026.11483470openalex-snapshot
Application of Graph Neural Networks (GNNS) Integrating Multi-Source Data in Financial Decision Support for Group Enterprises
inferred← citeshttps://doi.org/10.1111/acfi.13376openalex-snapshot
Long term trends in non‐audit fees and audit quality: New evidence based on going concern opinions and financial restatements
inferred← citeshttps://doi.org/10.1111/joes.70004openalex-snapshot
In the Spotlight: CEO Characteristics and Financial Misconduct—A Comprehensive Literature Review
inferred← citeshttps://doi.org/10.11114/aef.v10i2.6092openalex-snapshot
Directors’ Diversity and the Economic Value of Equity
inferred← citeshttps://doi.org/10.11114/aef.v11i2.6943openalex-snapshot
Accountants and Sustainability Reporting
inferred← citeshttps://doi.org/10.1155/2022/5660442openalex-snapshot
Multivariate Analysis for Overcoming Complexities of Corporate Governance and Managerial Dilemma Using Data Mining Techniques
inferred← citeshttps://doi.org/10.11648/j.sd.20261403.14openalex-snapshot
The Impacts of Regulatory and Litigation Challenges on Auditors: A Systematic Literature Review
inferred← citeshttps://doi.org/10.1177/09716858261448811openalex-snapshot
More Than What Meets the Eye: A Matched-pair Study of Values, Motives and Temporal Focus in CEOs Accused of Corporate Misconduct
inferred← citeshttps://doi.org/10.1590/1679-395120220299openalex-snapshot
Falhas contábeis e manipulação de resultados: o caso da CVC S.A.
inferred← citeshttps://doi.org/10.1590/1679-395120220299xopenalex-snapshot
Accounting failures and earnings management: the case of CVC S.A.
inferred← citeshttps://doi.org/10.2139/ssrn.4856855openalex-snapshot
How well is employee ownership working? Evidence from non-financial misconduct
inferred← citeshttps://doi.org/10.2139/ssrn.4975238openalex-snapshot
Academic Directors and Corporate Violations: Evidence from China
inferred← citeshttps://doi.org/10.2139/ssrn.6758718openalex-snapshot
Analyzing the Legal and Policy Implications of the Investment and Securities Act 2025 on Digital Assets Offering Platforms
inferred← citeshttps://doi.org/10.21511/ppm.23(2).2025.57openalex-snapshot
Corporate governance and financial statement fraud: Evidence on the moderating influence of financial distress
inferred← citeshttps://doi.org/10.22495/cbsrv3i2siart1openalex-snapshot
Material accounting misstatements: Do managerial overconfidence, financial distress, and corporate governance practices matter?
inferred← citeshttps://doi.org/10.22495/cgsrv10i1p13openalex-snapshot
The impact of CEO succession and corporate governance on climate change disclosure
inferred← citeshttps://doi.org/10.22495/jgrv14i1art10openalex-snapshot
Guardians of integrity: Exploring the role of corporate governance in preventing financial statement fraud
inferred← citeshttps://doi.org/10.22495/rgcv15i3p5openalex-snapshot
Evaluation of demographic variables and their impact on financial risk tolerance among women
inferred← citeshttps://doi.org/10.2308/jfar-2024-009openalex-snapshot
The Watchful Eye: How Does the Prominence of Chief Audit Executives Curb Financial Misconduct?
inferred← citeshttps://doi.org/10.24122/tve.a.2024.21.2.6openalex-snapshot
Eru endurskoðendur reiðubúnir fyrir sjálfbærniskýrslur?
inferred← citeshttps://doi.org/10.24167/jab.v21i2.10944openalex-snapshot
The Likelihood of Financial Reporting Fraud: Does the Gender of CEO, CFO, Board of Commissioners, and Audit Committee Matter?
inferred← citeshttps://doi.org/10.33003/fujafr-2025.v3i4.226.1-19openalex-snapshot
Effects of audit committee attributes and corporate board activity on earnings quality of quoted consumer goods companies in Nigeria
inferred← citeshttps://doi.org/10.3390/admsci15030091openalex-snapshot
Structuring Corporate Governance in the Context of Crisis: Lessons from the COVID-19 Pandemic in a Nonprofit Organization
inferred← citeshttps://doi.org/10.3390/jrfm15120575openalex-snapshot
Financial Fraud, Independent Female Directors and CEO Power
inferred← citeshttps://doi.org/10.3390/jrfm18120688openalex-snapshot
Investigating the Relationship Between ESG Disclosure Performance and Audit Fees in the Presence of Institutional Ownership: Evidence from Malaysian Listed Firms
inferred← citeshttps://doi.org/10.3390/jrfm19040271openalex-snapshot
When AI Disclosure Intensifies: Nonlinear Effects on Governance-Risk Disclosures in Selected U.S. Public Firms
inferred← citeshttps://doi.org/10.3390/su15032198openalex-snapshot
Tone at the Top for Sustainable Corporate Governance to Prevent Fraud
inferred← citeshttps://doi.org/10.3390/su18020795openalex-snapshot
Does ESG Rating Divergence Undermine the Insurance-like Effect of ESG? Evidence from Financial Restatements in China
inferred← citeshttps://doi.org/10.3390/su18094230openalex-snapshot
Insurance Institutional Ownership, Corporate Resilience, and Sustainable Development: Evidence from Chinese A-Share Firms
inferred← citeshttps://doi.org/10.3390/systems13100839openalex-snapshot
LLM-Driven Sentiment Analysis in MD&A: A Multi-Agent Framework for Corporate Misconduct Prediction
inferred← citeshttps://doi.org/10.37745/ejaafr.13/vol10no1pp.52-63openalex-snapshot
Accounting Restatements, Multiple Directorships and Related Party Transactions
inferred← citeshttps://doi.org/10.37945/cbr.2023.10.04openalex-snapshot
Perspectives on the Relevance of the Internal Control System in Combating and Investigating Frauds in Financial Reporting
inferred← citeshttps://doi.org/10.51244/ijrsi.2023.10101openalex-snapshot
Critical Insights into The Attributes of An Effective Board of Directors as A Deterrent to Corporate Fraud
inferred← citeshttps://doi.org/10.51244/ijrsi.2023.10729openalex-snapshot
Role of Board Gender Diversity in Facilitating or Mitigating Fraud: A Research Review
inferred← citeshttps://doi.org/10.51583/ijltemas.2026.150500152openalex-snapshot
Design for Assessing the Quality of Internet-Based Governance of Cooperative Legal Entities
inferred← citeshttps://doi.org/10.51583/ijltemas.2026.150500271openalex-snapshot
Design and Functional Evaluation of a Gui-Based Expense Tracker System Using Python, Tkinter, and MYSQL
inferred← citeshttps://doi.org/10.52015/nijbm.v18i1.154openalex-snapshot
Corporate governance Role between CEO compensation and earnings management: A developing economy Perspective Evidence from Pakistan
inferred← citeshttps://doi.org/10.5204/thesis.eprints.249157openalex-snapshot
Do CEO, board, and corporate virtue influence misconduct?
inferred← citeshttps://doi.org/10.52403/ijrr.20240653openalex-snapshot
The Influence of Good Governance and Internal Control Systems on Regional Government Performance with a Leadership Style as Moderation Variables (Empirical Study on SKPD Simalungun Regency)
inferred← citeshttps://doi.org/10.55322/mdbakis.1879970openalex-snapshot
SÜRDÜRÜLEBİLİRLİK RAPORLAMASININ FİNANSAL GÖSTERGELERE ETKİSİNİN METİN MADENCİLİĞİ İLE ANALİZİ: BİST'DEN KANITLAR
inferred← citeshttps://doi.org/10.55908/sdgs.v11i5.1178openalex-snapshot
The Effectiveness of Internal Controls in Preventing Fraud and Financial Misconduct
inferred← citeshttps://doi.org/10.56578/jcgirm110102openalex-snapshot
Corporate Governance Dynamics: Contending with Egocentric Leadership and Enhancing Board Efficacy
inferred← citeshttps://doi.org/10.58229/jims.v2i2.207openalex-snapshot
Impact of Whistleblowing System Implementation Level on Company's Operational Efficiency in Indonesia Consumer Goods Sector
inferred← citeshttps://doi.org/10.61186/ijf.2024.433127.1455openalex-snapshot
Reporting under Islamic Practices, a Path forward to Environmental, Social, and Corporate Governance (ESG) Considerations
inferred← citeshttps://doi.org/10.61194/ijtc.v7i3.2374openalex-snapshot
Artificial Intelligence-Assisted Financial Statement Analysis and Tax Risk Assessment: Evidence from a Quasi-Experimental Study
inferred← citeshttps://doi.org/10.61194/ijtc.v7i3.2547openalex-snapshot
Pentagon Fraud and Financial Statement Fraud in State-Owned Enterprises Listed on the Indonesia Stock Exchange During 2021–2025: The Moderating Role of the Audit Committee
inferred← citeshttps://doi.org/10.62154/10cjjf40openalex-snapshot
Effect of Corporate Governance on the Performance of Listed Deposit Money Banks in Nigeria
inferred← citeshttps://doi.org/10.65453/ijar.v10i1.1276openalex-snapshot
Fraud diamond and fraudulent financial reporting in the Nigeri-an banking industry
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