The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Is There a Link between Executive Equity Incentives and Accounting Fraud?
Open accessAbstract
We compare executive equity incentives of firms accused of accounting fraud by the Securities and Exchange Commission (SEC) during the period 1996–2003 with two samples of firms not accused of fraud. We measure equity incentives in a variety of ways and employ a battery of empirical tests. We find no consistent evidence that executive equity incentives are associated with fraud. These results stand in contrast to assertions by policy makers that incentives from stock-based compensation and the resulting equity holdings increase the likelihood of accounting fraud.
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Citations
Cites
Corporate Governance and Equity Prices
Gompers, P., Ishii, J., & Metrick, A. (2003) · The Quarterly Journal of Economics · doi:10.1162/00335530360535162 · Cited by 6,120
Cited by
The role of information and financial reporting in corporate governance and debt contracting
Armstrong, C. S., Guay, W. R., & Weber, J. P. (2010) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2010.10.001 · Cited by 1,494
Frydman, C., & Jenter, D. (2010) · Annual Review of Financial Economics · doi:10.1146/annurev-financial-120209-133958 · Cited by 542
Corporate Tax Avoidance and High Powered Incentives
Desai, M. A., & Dharmapala, D. (2004) · SSRN Electronic Journal · doi:10.2139/ssrn.532702 · Cited by 538
Lobo, G. J., & Zhao, Y. (2013) · The Accounting Review · doi:10.2308/accr-50440 · Cited by 441
Internal Governance and Real Earnings Management
Cheng, Q., Lee, J., & Shevlin, T. (2016) · The Accounting Review · doi:10.2308/accr-51275 · Cited by 412
Metadata
- Authors
- ERICKSON, M., HANLON, M., & MAYDEW, E. L.
- Venue
- Journal of Accounting Research
- Publisher
- Wiley
- Published
- 2006-03
- Volume
- 44
- Issue
- 1
- Pages
- 113-143
- ISSN
- 0021-8456 (ISSN-L)
- 1475-679X
- OpenAlex
- W2053121708
- Cited by
- 584
- References
- 1
- FWCI
- 87.45
- Type
- journal article
- Language
- en
- Open access
- bronze
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- ERICKSON, M., HANLON, M., & MAYDEW, E. L. (2006). Is There a Link between Executive Equity Incentives and Accounting Fraud? Journal of Accounting Research. https://doi.org/10.1111/j.1475-679x.2006.00194.x
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
