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Cited by 1,040

The DOI matches its Crossref record; 27 of the 27 references it cites were found in a registry or an index.

The Press as a Watchdog for Accounting Fraud

MILLER, GREGORY S.·2006·Journal of Accounting Research
DOI 10.1111/j.1475-679x.2006.00224.x
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Abstract

This paper investigates the press's role as a monitor or “watchdog” for accounting fraud. I find that the press fulfills this role by rebroadcasting information from other information intermediaries (analysts, auditors, and lawsuits) and by undertaking original investigation and analysis. Articles based on original analysis provide new information to the markets while those that rebroadcast allegations from other intermediaries do not. Consistent with a dual role for the press, I find that business‐oriented press is more likely to undertake original analysis while nonbusiness periodicals focus primarily on rebroadcasting. I also investigate the determinates of press coverage, finding systematic biases in the types of firms and frauds for which articles are published. In general, the press covers firms and frauds that will be of interest to a broad set of readers and situations that are lower cost to identify and investigate.

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Metadata

Authors
MILLER, G. S.
Venue
Journal of Accounting Research
Publisher
Wiley
Published
2006-10-24
Volume
44
Issue
5
Pages
1001-1033
ISSN
  • 0021-8456 (ISSN-L)
  • 1475-679X
DOI
10.1111/j.1475-679x.2006.00224.x
OpenAlex
W3121397842
Cited by
1,040
References
27
FWCI
34.72
Type
journal article
Language
en
Open access
closed

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CoChat. (2026). Citation check: The Press as a Watchdog for Accounting Fraud. https://app.cochat.ai/papers/10.1111/j.1475-679x.2006.00224.x
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MILLER, G. S. (2006). The Press as a Watchdog for Accounting Fraud. Journal of Accounting Research. https://doi.org/10.1111/j.1475-679x.2006.00224.x

Data sources

Bibliographic data: Semantic Scholar, OpenAlex, Crossref.

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.