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Rank and file employees and the discovery of misreporting: The role of stock options

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Cited by:

  1. Ilona Babenko & Benjamin Bennett & John M Bizjak & Jeffrey L Coles & Jason J Sandvik, 2023. "Clawback Provisions and Firm Risk," The Review of Corporate Finance Studies, Society for Financial Studies, vol. 12(2), pages 191-239.
  2. Deqiu Chen & Huasheng Gao & Yujing Ma, 2021. "Human Capital-Driven Acquisition: Evidence from the Inevitable Disclosure Doctrine," Management Science, INFORMS, vol. 67(8), pages 4643-4664, August.
  3. Melanie Millar & Roger M. White & Xin Zheng, 2023. "Substance Abuse and Workplace Fraud: Evidence from Physicians," Journal of Business Ethics, Springer, vol. 183(2), pages 585-602, March.
  4. Shweta Mehrotra & R. K. Mishra & V. Srikanth & Govind Prasad Tiwari & E. V. Mahesh Kumar, 2020. "State of Whistleblowing Research: A Thematic Analysis," FIIB Business Review, , vol. 9(2), pages 133-148, June.
  5. Matthias Lang, 2023. "Stochastic contracts and subjective evaluations," RAND Journal of Economics, RAND Corporation, vol. 54(1), pages 104-134, March.
  6. Heese, Jonas & Krishnan, Ranjani & Ramasubramanian, Hari, 2021. "The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences," Journal of Accounting and Economics, Elsevier, vol. 71(1).
  7. Wu, Fang & Cao, June & Zhang, Xiaosan, 2023. "Do non-executive employees matter in curbing corporate financial fraud?," Journal of Business Research, Elsevier, vol. 163(C).
  8. Dan Amiram & Zahn Bozanic & James D. Cox & Quentin Dupont & Jonathan M. Karpoff & Richard Sloan, 2018. "Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature," Review of Accounting Studies, Springer, vol. 23(2), pages 732-783, June.
  9. Yu Flora Kuang & Gladys Lee & Bo Qin, 2021. "Whistleblowing Allegations, Audit Fees, and Internal Control Deficiencies," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 32-62, March.
  10. Aiyesha Dey & Jonas Heese & Gerardo Pérez‐Cavazos, 2021. "Cash‐for‐Information Whistleblower Programs: Effects on Whistleblowing and Consequences for Whistleblowers," Journal of Accounting Research, Wiley Blackwell, vol. 59(5), pages 1689-1740, December.
  11. Brockman, Paul & Luo, Juan & Xu, Limin, 2020. "The impact of short-selling pressure on corporate employee relations," Journal of Corporate Finance, Elsevier, vol. 64(C).
  12. Athanasakou, Vasiliki & Ferreira, Daniel & Goh, Lisa, 2022. "Changes in CEO stock option grants: a look at the numbers," LSE Research Online Documents on Economics 115609, London School of Economics and Political Science, LSE Library.
  13. Xing Li & Xia Chen & Baolei Qi & Gaoliang Tian, 2020. "Employee quality and audit fee: evidence from China," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(5), pages 4533-4566, December.
  14. Ferreira, Daniel & Athanasakou, Vasiliki & Goh, Lisa, 2017. "Changes in CEO Stock Option Grants: A Look at the Numbers," CEPR Discussion Papers 12318, C.E.P.R. Discussion Papers.
  15. Godsell, David & Huang, Kelly & Lao, Brent, 2023. "Managers’ rank & file employee coordination costs and real activities manipulation," Accounting, Organizations and Society, Elsevier, vol. 107(C).
  16. Lin, Xiaowei & Ding, Zijun & Chen, Aihua & Shi, Huaizhi, 2022. "Internal whistleblowing and stock price crash risk," International Review of Financial Analysis, Elsevier, vol. 84(C).
  17. Yi Si & Chongwu Xia, 2023. "The Effect of Human Capital on Stock Price Crash Risk," Journal of Business Ethics, Springer, vol. 187(3), pages 589-609, October.
  18. Frederick Bereskin & Terry Campbell II & Simi Kedia, 2020. "Whistle Blowing, Forced CEO Turnover, and Misconduct: The Role of Socially Minded Employees and Directors," Management Science, INFORMS, vol. 66(1), pages 24-42, January.
  19. Eugene Soltes, 2020. "Paper Versus Practice: A Field Investigation of Integrity Hotlines," Journal of Accounting Research, Wiley Blackwell, vol. 58(2), pages 429-472, May.
  20. Philip G. Berger & Heemin Lee, 2022. "Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?," Journal of Accounting Research, Wiley Blackwell, vol. 60(4), pages 1337-1378, September.
  21. Stephen R. Stubben & Kyle T. Welch, 2020. "Evidence on the Use and Efficacy of Internal Whistleblowing Systems," Journal of Accounting Research, Wiley Blackwell, vol. 58(2), pages 473-518, May.
  22. Andrew C. Call & Gerald S. Martin & Nathan Y. Sharp & Jaron H. Wilde, 2018. "Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions," Journal of Accounting Research, Wiley Blackwell, vol. 56(1), pages 123-171, March.
  23. Call, Andrew C. & Campbell, John L. & Dhaliwal, Dan S. & Moon, James R., 2017. "Employee quality and financial reporting outcomes," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 123-149.
  24. Li, Guowen & Wang, Shuai & Feng, Yuyao, 2024. "Making differences work: Financial fraud detection based on multi-subject perceptions," Emerging Markets Review, Elsevier, vol. 60(C).
  25. Wang, Ziyue & Yuan, Zhizhu, 2024. "Employee education level and the cost of equity capital," Finance Research Letters, Elsevier, vol. 62(PA).
  26. Nyreröd, Theo & Spagnolo, Giancarlo, 2017. "Myths and Numbers on Whistleblower Rewards," SITE Working Paper Series 44, Stockholm School of Economics, Stockholm Institute of Transition Economics, revised 27 Apr 2018.
  27. Leye Li & Louise Yi Lu & Yi Wang & Yangxin Yu, 2023. "Workforce diversity and financial statement readability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 1599-1631, April.
  28. Athanasakou, Vasiliki & Ferreira, Daniel & Goh, Lisa, 2022. "Changes in CEO stock option grants: A look at the numbers," Journal of Corporate Finance, Elsevier, vol. 75(C).
  29. Spagnolo, Giancarlo & Nyreröd, Theo, 2021. "A Fresh Look at Whistleblower Rewards," SITE Working Paper Series 56, Stockholm School of Economics, Stockholm Institute of Transition Economics.
  30. Muzhi Wang & Weichen Yan, 2022. "Brain Gain: The Effect of Employee Quality on Corporate Social Responsibility," Abacus, Accounting Foundation, University of Sydney, vol. 58(4), pages 679-713, December.
  31. Tomáš Baco & Eduard Baumohl & Matus Horvath & Tomas Vyrost, 2023. "Beneish Model for the Detection of Tax Manipulation: Evidence from Slovakia," Journal of Economics / Ekonomicky casopis, Institute of Economic Research, Slovak Academy of Sciences, vol. 71(3), pages 185-201, March.
  32. Stikeleather, Bryan R., 2016. "When do employers benefit from offering workers a financial reward for reporting internal misconduct?," Accounting, Organizations and Society, Elsevier, vol. 52(C), pages 1-14.
  33. Emre Kuvvet, 2019. "Are a Few Huge Outcomes Distorting Financial Misconduct Research?," Econ Journal Watch, Econ Journal Watch, vol. 16(1), pages 1-1–34, March.
  34. Wang, Maochuan & Yan, Youliang, 2023. "Employee treatment and corporate investment efficiency: Evidence from China," Economic Modelling, Elsevier, vol. 128(C).
  35. Cao, Zhangfan & Chen, Steven Xianglong & Lee, Edward, 2022. "Does business strategy influence interfirm financing? Evidence from trade credit," Journal of Business Research, Elsevier, vol. 141(C), pages 495-511.
  36. Bidisha Chakrabarty & Ananth Seetharaman & Zane Swanson & Xu (Frank) Wang, 2018. "Management Risk Incentives and the Readability of Corporate Disclosures," Financial Management, Financial Management Association International, vol. 47(3), pages 583-616, September.
  37. Zhe Shen & Haili Li & Norvald Instefjord & Xinming Liu, 2024. "Audit committee equity incentives and stock price crash risk," Review of Quantitative Finance and Accounting, Springer, vol. 62(3), pages 1145-1190, April.
  38. Lee, Gladys & Xiao, Xinning, 2018. "Whistleblowing on accounting-related misconduct: A synthesis of the literature," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 22-46.
  39. Nan, Lin & Tang, Chao & Zhang, Gaoqing, 2024. "Whistleblowing bounties and informational effects," Journal of Accounting and Economics, Elsevier, vol. 77(1).
  40. Hennig, Jan C. & Ahrens, Carolin & Oehmichen, Jana & Wolff, Michael, 2023. "Employee stock ownership and firm exit decisions: A cross-country analysis of rank-and-file employees," Accounting, Organizations and Society, Elsevier, vol. 104(C).
  41. Sloan, Richard G., 2016. "Discussion of: Rank and file employees and the discovery of misreporting: The role of stock options," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 301-304.
  42. Chen Wang & Jack Strauss & Lei Zheng, 2021. "High-Speed Railway Opening and Corporate Fraud," Sustainability, MDPI, vol. 13(23), pages 1-23, December.
  43. Chen, Jun & King, Tao-Hsien Dolly & Wen, Min-Ming, 2020. "Non-executive ownership and private loan pricing," Journal of Corporate Finance, Elsevier, vol. 64(C).
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