Document Type
Report
Key Takeaways
• Complexity of a firm’s operations and its industry environment increases the likelihood firms will engage in financial reporting fraud. • Financial reporting fraud is more likely in complex firms when audit committee oversight is weak or CEOs have many unexercised stock options.
Publication Date
2015
Source
Ndofor, H.A., Wesley, C., & Priem, R.L. (2015). Providing CEOs with Opportunities to Cheat: The Effects of Complexity-Based Information Asymmetries on Financial Reporting Fraud. Journal of Management, 41: 1774-1797.
Disciplines
Business
Copyright
© 2015, University of South Carolina
Publication Info
Ndofor, H.A., Wesley, C., & Priem, R.L. (2015). Providing CEOs with Opportunities to Cheat: The Effects of Complexity-Based Information Asymmetries on Financial Reporting Fraud. Journal of Management, 41: 1774-1797., 2015.