Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature
Zahn Bozanic (),
James D. Cox,
Jonathan M. Karpoff and
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Dan Amiram: Columbia University
Zahn Bozanic: The Ohio State University
James D. Cox: Duke University
Quentin Dupont: University of Washington
Jonathan M. Karpoff: University of Washington
Richard Sloan: University of California
Review of Accounting Studies, 2018, vol. 23, issue 2, No 10, 732-783
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: Financial reporting; Fraud; Misconduct; Irregularities; Misreporting; Misrepresentation (search for similar items in EconPapers)
JEL-codes: A13 D62 D82 G32 G38 G41 K22 K23 K42 M41 M42 M48 (search for similar items in EconPapers)
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