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Article
Publication date: 16 March 2021

Yan Chen, Tianwei Tang, Yongjian Li and Di Fan

This study examines whether a higher interest alignment between online travel agencies (OTAs; hosting platform) and hotels (business owners) will intensify review…

Abstract

Purpose

This study examines whether a higher interest alignment between online travel agencies (OTAs; hosting platform) and hotels (business owners) will intensify review manipulation activities.

Design/methodology/approach

With a panel data set collected from a Chinese online travel agency and a travel search engine, the authors develop a matching-based difference-indifference approach to examine the presence of partnership-intensified review manipulation.

Findings

The authors find that the ratings of agency's partner hotels (with a higher interest alignment) are abnormally higher than those of matched non-partner hotels (with a lower interest alignment), after they are benchmarked with their ratings on the search engine (without a partnership business model). Further, the analysis results indicate that this partnership-intensified manipulation deteriorates the hotel's sales performance because of damaged customer trust and satisfaction.

Originality/value

Previous studies implicitly assume that review manipulator is independent from the hosting platform. This is the first study examining the role of the hosting platform in review manipulations.

Details

Industrial Management & Data Systems, vol. 121 no. 6
Type: Research Article
ISSN: 0263-5577

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Book part
Publication date: 10 February 2020

Esra Atabay and Engin Dinç

Financial manipulation means the modification made knowingly and willfully by businesses in accounting records and transactions, in financial statements, through addition…

Abstract

Financial manipulation means the modification made knowingly and willfully by businesses in accounting records and transactions, in financial statements, through addition and subtraction, for the purpose of misleading financial information users. Financial manipulations are expected to have an effect on the decisions of financial information users. The present study was established on the basis of two main objectives. The first objective is to determine whether banks, which are Public Interest Entities (PIE), manipulate their financial statements. As for the second objective, it is to reveal whether the detected financial manipulations have an effect on investor decisions. The research conducted to achieve the first objective is based on the examination of independent audit reports for the periods between 2009 and 2017, pertaining to 45 banks registered to the Banks Association of Turkey, in terms of presented opinions. Data acquired from examined reports were subjected to content analysis via the Microsoft Excel program. In line with the second objective of the study, investor numbers for the periods between 2010 and 2017, of 13 banks, which are within the scope of BIST BANK, were included in the analysis, according to data acquired from the Central Registry Agency. Financial statements of banks, with audit reports in which a qualified opinion is expressed, were considered to have been manipulated. SPSS 22.0 statistics pack software was used to analyze whether investment demands toward these banks had an effect on decisions of domestic and foreign investors. In the analysis, frequency and One-Way ANOVA tests were used. In consequence of the analyses conducted, it was determined that, around one fifth of financial statements of PIE banks, pertaining to the periods between 2009 and 2017, were manipulated; it was mostly committed by private banks, and majority of the manipulations were committed due to free provisions made. It was also observed that manipulations did not have an effect on decisions of neither domestic nor foreign investors. The reason behind the latter is the fact that while the level of manipulations in financial statements is significant, it is not a widespread occurrence.

Details

Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

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Book part
Publication date: 13 May 2017

Brigham R. Frandsen

Conventional tests of the regression discontinuity design’s identifying restrictions can perform poorly when the running variable is discrete. This paper proposes a test…

Abstract

Conventional tests of the regression discontinuity design’s identifying restrictions can perform poorly when the running variable is discrete. This paper proposes a test for manipulation of the running variable that is consistent when the running variable is discrete. The test exploits the fact that if the discrete running variable’s probability mass function satisfies a certain smoothness condition, then the observed frequency at the threshold has a known conditional distribution. The proposed test is applied to vote tally distributions in union representation elections and reveals evidence of manipulation in close elections that is in favor of employers when Republicans control the NLRB and in favor of unions otherwise.

Details

Regression Discontinuity Designs
Type: Book
ISBN: 978-1-78714-390-6

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Book part
Publication date: 10 February 2020

Murat Erdoğan and Eda Oruç Erdoğan

The purpose of the financial statements is to present the situations of the enterprises, such as the financial situation, results of operations, etc., in the…

Abstract

The purpose of the financial statements is to present the situations of the enterprises, such as the financial situation, results of operations, etc., in the decision-making processes to the related parties in a suitable, comparable, and realistic manner. In recent years, professional frauds in enterprises have been seriously reflected in financial statements and this has resulted in the manipulation of financial information.

In this study, we aim to determine financial firms, which might manipulate the financial information, by applying the Beneish model and then determine the financial indicators of possible financial statement manipulation, using logistic regression. For this purpose, companies included constantly in Borsa İstanbul-50 (BIST-50) 2015, 2016, and 2017 were examined. After the enterprises which have the possibility of financial manipulation are determined by the Beneish model, it is understood that there is a positive relationship between the probability of manipulating financial information and the Asset Quality Index and Sales, general and administrative expenses index.

Details

Contemporary Issues in Audit Management and Forensic Accounting
Type: Book
ISBN: 978-1-83867-636-0

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Book part
Publication date: 15 November 2018

Andrew N. Kleit

Abstract

Details

Modern Energy Market Manipulation
Type: Book
ISBN: 978-1-78743-386-1

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Article
Publication date: 10 February 2021

Lan Anh Nguyen, Brendan O'Connell, Michael Kend, Van Anh Thi Pham and Gillian Vesty

The study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we…

Abstract

Purpose

The study explores accountants' views of the likelihood of widespread accounting manipulation in the emerging economy, Vietnam. Applying the fraud triangle framework, we examine accountants' responses to management pressure, manipulation opportunities and perceptions of how they rationalize their decisions.

Design/methodology/approach

The study uses an experimental methodology involving 592 Vietnamese accountants as participants. Post-experiment field interviews were conducted with eight highly experienced accountants.

Findings

Our findings indicate that accounting manipulation is perceived to be common in Vietnam. The findings reveal that there is no differentiation between manipulation of accounting transactions with or without management pressure and no differentiation between collective gain or individual gain.

Research limitations/implications

While the study focused on accountants' perceptions of accounting manipulation, these views may change over time. The impact of law reforms and the potential for prosecution under the force of law provisions could alter these perceptions.

Practical implications

The study findings alert regulators, government authorities and auditors of the perceptions and views in relation to accounting manipulation and the potential for fraud in Vietnam. Auditors could use help from forensic specialists to uncover unethical behaviors identified in this study.

Originality/value

The fraud triangle framework is used to shed light on fraud through the examination of accounting manipulation in Vietnam. We contribute to the relevant accounting literature with insights into accountants' motivations toward conducting questionable accounting transactions. The contributions we make draw attention to preconceptions of Asian societies; in particular, accounting actions to motivate collectivist gains. While we shed further light on fraudulent accounting, we conclude that the fraud triangle framework does not necessarily articulate fraud well in relation to accounting manipulation in emerging economies.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 2
Type: Research Article
ISSN: 2042-1168

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Abstract

Details

Developing an Effective Model for Detecting Trade-based Market Manipulation
Type: Book
ISBN: 978-1-80117-397-1

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Book part
Publication date: 12 August 2017

Jennifer McLeer

This paper introduces a method by which researchers can assess the strength of their status manipulations in experimental research by comparing them against Monte Carlo…

Abstract

Purpose

This paper introduces a method by which researchers can assess the strength of their status manipulations in experimental research by comparing them against Monte Carlo simulated distributions that use aggregate Status Characteristics Theory (SCT) data.

Methodology

This paper uses Monte Carlo methods to simulate the m and q parameter distributions and the proportion of stay (P(s)) score distributions for four commonly used status situations. It also presents findings from an experiment that highlight the processes by which researchers can utilize these simulated distributions in their assessment of novel status manipulations.

Findings

Findings indicate that implicitly relevant status manipulations have considerably more overlapping P(s) scores in the simulated distributions of high and low states of a status characteristic than explicitly relevant status manipulations. Findings also show that a novel status manipulation, the handedness manipulation, sufficiently creates high- and low-status differences in P(s) scores.

Research implications

Future researchers can use these simulated distributions to plot the mean P(s) scores of each of their experimental conditions on the overlapping distribution for the corresponding status manipulation. Manipulations that produce scores that fall outside of the range of overlapping values are also likely to create status differences between conditions in other settings or populations.

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Article
Publication date: 4 September 2020

Muhamad Ramdzan Buyong, Farhad Larki, Celine Elie Caille, Norazreen Abd Aziz, Ahamad Ghadafi Ismail, Azrul Azlan Hamzah and Burhanuddin Yeop Majlis

This paper aims to present the dielectrophoresis (DEP) force (FDEP), defined as microelectrofluidics mechanism capabilities in performing selective detection and rapid…

Abstract

Purpose

This paper aims to present the dielectrophoresis (DEP) force (FDEP), defined as microelectrofluidics mechanism capabilities in performing selective detection and rapid manipulation of blood components such as red blood cells (RBC) and platelets. The purpose of this investigation is to understand FDEP correlation to the variation of dynamic dielectric properties of cells under an applied voltage bias.

Design/methodology/approach

In this paper, tapered design DEP microelectrodes are used and explained. To perform the characterization and optimization by analysing the DEP polarization factor, the change in dynamic dielectric properties of blood components are observed according to the crossover frequency (fxo) and adjustment frequency (fadj) variation for selective detection and rapid manipulation.

Findings

Experimental observation of dynamic dielectric properties change shows clear correlation to DEP polarization factor when performing selective detection and rapid manipulation. These tapered DEP microelectrodes demonstrate an in situ DEP patterning efficiency more than 95%.

Research limitations/implications

The capabilities of tapered DEP microelectrode devices are introduced in this paper. However, they are not yet mature in medical research studies for various purposes such as identifying cells and bio-molecules for detection, isolation and manipulation application. This is because of biological property variations that require further DEP characterization and optimization.

Practical implications

The introduction of microelectrofluidics using DEP microelectrodes operate by selective detecting and rapid manipulating via lateral and vertical forces. This can be implemented on precision health-care development for lab-on-a-chip application in microfluidic diagnostic and prognostic devices.

Originality/value

This study introduces a new concept to understand the dynamic dielectric properties change. This is useful for rapid, label free and precise methods to conduct selective detection and rapid manipulation of mixtures of RBC and platelets. Further, potential applications that can be considered are for protein, toxin, cancer cell and bacteria detections and manipulation. Implementation of tapered DEP microelectrodes can be used based on the understanding of dynamic dielectric properties of polarization factor analysis.

Details

Microelectronics International, vol. 37 no. 4
Type: Research Article
ISSN: 1356-5362

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Article
Publication date: 20 April 2020

Peter Kotzian, Thomas Stoeber, Florian Hoos and Barbara E. Weissenberger

Manipulation checks are a recommended for experimental accounting research. Usage of information gained by manipulation checks varies. In some studies, participants who…

Abstract

Purpose

Manipulation checks are a recommended for experimental accounting research. Usage of information gained by manipulation checks varies. In some studies, participants who failed the manipulation check are removed from the sample. Other studies report the results of the manipulation checks but still use the full sample. Some authors recommend removing participants who failed the manipulation check as a means to increase the power of the statistical analysis. Others warn that removing these participants endangers the randomization as a crucial precondition for gaining valid insights from experimental research. Until now, there is little research on how sensitive results react to exclusion of participants. The purpose of this paper is to study the effects of removing participants failing the manipulation checks on the evaluation of a hypothesis and the development of alternative usages of the information gained from manipulation checks.

Design/methodology/approach

Based on an analytical model and a simulation, the authors show how removing participants who fail the manipulation check affects experimental findings.

Findings

Simulations show that statistical results and conclusions drawn from an experiment differ substantially, depending on whether participants who failed the manipulation check are removed from the sample. As the participants who are removed are no random sub-sample, but share a certain property, the experimental results react strongly, typically showing significant results, where there are actually none.

Originality/value

This paper is, to the best of the authors’ knowledge, the first to address the sensitivity of experimental results to removing participants who fail the manipulation check from the sample and the implications for the validity of conclusions drawn from experimental accounting research. This paper’s contribution is a better way of using information gained in the manipulation check in the statistical analysis of the experimental data.

Details

Accounting Research Journal, vol. 33 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

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