ABM simulations. See Agent-based modeling (ABM) simulations

Accountants

, 4, 139

Australian

, 147

Canadian

, 148

career anchors

, 158

forensic

, 27

millennials

, 31, 149, 150, 158

older generations

, 31

organizational citizenship

, 8

personality

, 121

professional

, 142, 152, 157

public accounting industry

, 23

risk averse

, 4

social desirability response bias (SDRB)

, 9

survey

, 7

Taiwan

, 7

(un)ethical behavior

, 9

Accounting choice disclosure

, 59, 67

agency risks

, 53

anchor-and-adjustment phenomenon

, 57, 58

conservative accounting choice

, 53, 56–57

disconfirming attributes

, 58

execution risk

, 53

market risk

, 54

overpayment risk

, 53, 55

revenue outcomes

, 53, 54

Account risk disclosure

, 59, 67

agency risk

, 55

anchor-and-adjustment phenomenon

, 57, 58

conservative accounting choice

, 56–57

disconfirming attributes

, 58

economic realities

, 55

risk-averse behaviors

, 55

Accredited investors

, 50

ACFE. See Association of Certified Fraud Examiners (ACFE)

Agency risks

, 53, 55

Agent-based modeling (ABM) simulations

, 27

Aggressive accounting choice

, 48, 49, 55, 63

Agreeableness

, 120–121, 123, 125, 128, 131–132

Alibaba

, 23

Altruism

, 7, 8

Analysis of variance (ANOVA)

, 12, 13, 64–65, 67, 155

Anchor-and-adjustment phenomenon

, 57, 58

Angel investors

accounting choice disclosure. See also Accounting choice disclosure

, 48

account risk disclosure

, 55–60

angel valuation judgments

, 51–53

“changes” approach

, 61

demographic information

, 62, 63

disconfirming disclosure

, 49, 68

experimental design

, 61

FASB revenue recognition standard

, 60

hypotheses testing

, 64–66

limitations

, 69–70

manipulation checks

, 63

non financial vs financial models

, 63–64

private company investment

, 48

prospect theory

, 49

revenue account

, 61–62

seed equity investment (SEI) contexts

, 49–50

straight-equity funding

, 60

Tukey HSD post hoc pairwise analysis

, 67–68

Antifraud control mechanisms

, 78, 79

factor analysis

, 94

Kaiser criterion

, 88, 89

scoring coefficients

, 107

statistics

, 82

tetrachoric cross-correlation matrix

, 84, 104

Asset misappropriation

, 79

Certified Fraud Examiners (CFEs)

, 82

defined

, 78

determinants

, 78

loss sizes

, 80, 81, 95

organizational losses predictors

, 91, 110–117

sociodemographic factors

, 78

Association of Certified Fraud Examiners (ACFE)

, 78–79, 81, 95–96, 101

“Attentive” supervisor

, 123

AU-C-Section 240 (AICPA)

, 24

Autonomy Corp.

, 23

Behavioral red flags (BRFs)

antifraud control mechanisms

, 79, 82, 84, 88

Association of Certified Fraud Examiners (ACFE)

, 78–79, 81, 95–96, 101

comprehensive analysis

, 79–81

Coterie

, 88, 93

exploratory factor analysis (EFA)

, 79, 82, 84–89, 95

financial distress

, 88, 90, 93

hierarchical linear models (HLMs)

, 84

industry clustering

, 84

large-scale fraud

, 94

low-income group

, 93

micro-level database

, 81–82

monetary vs. nonmonetary issues

, 88

occupational misconduct

, 77, 79

organizational losses predictors

, 88, 91–92, 108–109

organizational misconduct

, 77, 78, 79

organization type clustering

, 84, 85

parallel analysis (PA)

, 84, 89, 90

private vs. work-related issues

, 88

robustness

, 94–95

scoring coefficients

, 106

tenure

, 93–94

tetrachoric cross-correlation matrix

, 82–84, 102–103

Behavioral warning signs

, 78

Big five personality traits

, 8, 121–122, 126, 131, 134–135

Buffer/conduit theory

, 27, 40–41

culture-oriented internal controls

, 26

dynamic orientation

, 30

ethical conduct

, 29

fraud-related values

, 22, 25

indicators

, 29, 35, 36, 38

individual and collective values

, 23

layers

, 26

management control systems (MCSs)

, 24

OC-related auditing guidance

, 24

risk factors

, 23

taxonomy

, 28

Business ethics research

, 9

Capital budgeting

, 8

Career anchors

definition

, 142, 143

manage careers

, 146–147

other fields

, 147–148

primary

, 142, 150, 153, 156

types

, 142

validity

, 143–144

Career management

, 146–147

Career Orientations Inventory (COI)

, 142, 146, 148

Cash incentives

, 4

Certified Fraud Examiners (CFEs)

, 78, 80–82, 88, 90

Certified Public Accountants (CPAs)

, 147

Chi-square test

, 11, 12

goodness of fit test

, 153

independence

, 156, 157

Citigroup

, 22, 77

Collective fraud orientations

, 23, 28

Committee of Sponsoring Organizations (COSO)

Fraud Risk Management Guide

, 22

Internal Control–Integrated Framework

, 22, 24

Comparables

, 51

Conscientiousness

, 121–123, 125–129, 131–132

Conservative accounting choice

, 48, 53, 55–57, 63

Corporate fraud scandals

, 22–23

Cross-correlation matrix

factors

, 105

tetrachoric

, 82–84, 102–103

C-suite responsibility

, 23

Deutsche Bank

, 23, 77

Ethics

, 8, 40–41

behavior

, 30, 36, 38

codes of conduct

, 26, 29

concerns

, 30, 38

decision-making

, 28

fraud risk management

, 22

integrity and

, 22

models

, 24

performance appraisal

, 30–31

standards

, 24

tone at the top

, 28–29

Execution risk

, 53

Exploratory factor analysis (EFA)

, 79, 82, 84–89, 95

Extant theory

, 22

External organizational behavior

, 31

Extraversion

, 120, 121–129, 131–132, 134

Fair promotion practices

, 31

FASB revenue recognition standard

, 60

Financial distress

, 88, 90, 93

Financial reporting

, 49

Fraud-deterring organizational orientations

, 22

Fraud-encouraging individual orientations

, 22, 23

Fraud-fighting model

, 28

Fraud-related values. See also Organizational culture (OC)

, 22, 24, 25, 28, 40

Fraud risk management

, 22

Hierarchical linear models (HLMs)

, 84–85, 94, 108–111, 116–117

Incentives

, 3–5

performance effects

, 6, 7

social desirability response bias (SDRB)

, 16

Industry clustering

, 84

Internal organizational behavior

, 31

International Country Risk Guide

, 96

Job performance

, 120, 123, 124

Job satisfaction

, 7, 80, 142, 148, 150, 157

Job stress

, 7

JP Morgan

, 77

Kaiser criterion

, 88, 89

KPMG

, 80, 101

Leader-member exchange (LMX) theory

, 123, 124

LIBOR scandal

, 77

Locus of control (LOC)

, 6–7, 10–14

Management control systems (MCSs)

, 22, 24, 29, 30

Management information systems (MIS)

, 147

Market risk

, 54

Marlowe-Crowne scale

, 11

Millennials

, 36

accountants

, 142, 149, 150, 158

characteristics

, 144–146

older generations

, 31–32

organizational culture (OC)

, 31–32

Monetary incentives

, 2–4, 6, 9, 13

types

, 5

Neuroticism

, 121–125, 128–129, 131–132

Nonmonetary incentives

, 3, 4

Not-for-profit organizations

, 80

OC. See Organizational culture (OC)

Occupational fraud. See also Asset misappropriation

, 96

Occupational misconduct

, 77, 79

Older generations

, 31–32

OLS models

, 84–85, 88, 94–95, 108–117

Openness

, 121–123, 125, 128, 129, 131–132

Organizational behavior

, 120–124, 134

Organizational citizenship

, 8

Organizational commitment

, 30, 142, 148

Organizational culture (OC)

A-B-C analysis

, 25

buffer/conduit theory. See also Buffer/conduit theory

, 29

collective fraud orientations

, 23, 28

corporate fraud scandals

, 22–23

C-suite responsibility

, 23

demographic information

, 33, 34

employees’ values on fraud

, 28

ethical concerns

, 30

ethics-oriented performance appraisal content

, 30

extant theory

, 22

factor analysis

, 23, 24

fraud control

, 28

fraud-fighting model

, 28

fraud-related values

, 22, 24

fraud risk management

, 22

hypothesis-testing research

, 24

individual fraud orientations

, 23, 27

instrument, fraud orientation

, 32–33

integrity and ethical values

, 22

internal control

, 21–24

management control systems (MCSs)

, 22, 24

millennials

, 31–32

multivariate analysis

, 37–40

older generations

, 31–32

performance goals, ethical behavior

, 30

performance review systems

, 31

predisposition to commit fraud

, 27

professional education participants

, 32

recruitment and training

, 29

risk factors

, 24

susceptibility to social influence

, 27–28

tone at the top

, 28–29

univariate analysis

, 35–37

written rules

, 29–30

Organizational misconduct

, 77, 78, 79

Organization type clustering

, 84, 85

Overpayment risk

, 53, 55

Parallel analysis (PA)

, 84, 89, 90

Participation rates

, 10, 15–16

vs. chi-square test

, 12

incentives

, 3–5

locus of control (LOC)

, 6–7

payment level

, 5

prosocial behavior (PSB)

, 7–8

social contract

, 5, 6

social desirability response bias (SDRB)

, 8–9

treatment condition effort

, 12

variables of interest

, 6

Percentage ownership interest

, 52

Performance review systems

, 31

Personality traits

, 120, 122–127, 131, 132

PriceWaterhouseCoopers (PWC)

, 144

Principal component analysis (PCA)

, 37, 39, 150

Private company accounting and reporting

conservative accounting choice

, 60

disclosure requirements

, 49

Prosocial behavior (PSB)

, 7–8, 10–14

Prosocial Tendencies Measure

, 11

Public company investors

, 49–50, 53, 60, 68

Qualtrics software

, 149

Recruiting method and participant behavior

actual volunteers

, 2

chi-square test

, 11, 12

compensation

, 15, 16

data collection

, 10

demographic information

, 11

individual difference variables

, 14, 15, 16

instruments

, 10–11

least effective method

, 16

limitations

, 17

monetary incentive

, 9, 13

outcome variables

, 10

participation rates. See also Participation rates

, 2, 3

pseudo volunteers

, 2

pure volunteers

, 3

sample characteristics

, 3, 4

social contract

, 13

statistical tests

, 2

treatment condition effort

, 12

true volunteers

, 2

undergraduate accounting class, research project

, 10

variable of interest

, 2

Revenue account

, 61–62

Revenue outcomes

, 53, 54

Scorecard Approach

, 51

Seed equity investors (SEIs)

accounting disclosures

, 48

angel investors

, 50, 64

incentives

, 48

investee company management

, 49

investment decisions

, 62

percentage ownership interest

, 48

venture capitalists (VCs)

, 50

Self-assessed job performance

, 7

Self-deception bias

, 8

Self-justify unethical behavior

, 31

Social contract

, 4–6, 13

participation rates

, 5, 6

Social desirability response bias (SDRB)

, 8–14

SoftCo.

, 60, 61

Straight-equity funding

, 60

Supervisor abuse

, 122, 127, 131–132

Supervisor feedback

, 120–122, 132, 134

Supervisor support

, 121–122, 133–134

Conscientiousness

, 132

definitions

, 123

effects

, 123–124

Extraversion

, 132

questionnaire

, 127

“Tolerant” supervisor

, 123

Tukey HSD post hoc pairwise analysis

, 67–68

Turnover

, 120–122

effects

, 123–124

intentions

, 124

US Statement of Auditing Standard (SAS) No

, 99, 80, 101

Valuation judgments

, 68

accounting choice disclosure

, 53–60

account risk disclosure

, 55–60

angel funding

, 53

cell means plot

, 65, 66

entrepreneur(s) relationship

, 52

financial information

, 51, 53

investment decisions

, 69

nonfinancial information

, 51

percentage ownership interest

, 52

primary financial interest

, 66

Variance inflation factor (VIF) test

, 108–111, 116–117, 129

employees vs. managers

, 94–95

firm sizes

, 95

lowest and largest values exclusion

, 95

Vendor-specific objective evidence (VSOE)

, 60

Venture capitalists (VCs)

, 50, 69

Venture Capital Method

, 51