Accounting Fraud - Publications - Faculty & Research

23 Sep 2008
First Look

First Look: September 23, 2008

Feedback in Tournament and Individual Performance Compensation Plans Authors:Lynn Hannan, Ranjani Krishnan, and Andrew Newman Publication: The Accounting Review 83, no. 4 (July 2008) Abstract This study investigates the effects of... View Details

Keywords: Martha Lagace

September 2019 (Revised February 2022)
Supplement

Glenn Defense Marine Asia (B)

By: Susanna Gallani, Anja Anliker, Luke Hodges and Amram Migdal

This case describes the growth of Glenn Defense Marine Asia (GDMA) under the leadership of Leonard Glenn Francis. GDMA provided ship husbanding and logistical support services to the United States Navy when Navy ships visited various ports in Southeast Asia. The case... View Details

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September 2019 (Revised February 2022)
Case

Glenn Defense Marine Asia (A)

By: Susanna Gallani, Anja Anliker, Luke Hodges and Amram Migdal

This case describes the growth of Glenn Defense Marine Asia (GDMA) under the leadership of Leonard Glenn Francis. GDMA provided ship husbanding and logistical support services to the United States Navy when Navy ships visited various ports in Southeast Asia. The case... View Details

Citation

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30 Apr 2024
Book

When Managers Set Unrealistic Expectations, Employees Cut Ethical Corners

Bridgestone/Firestone (2000), related party transactions and accounting fraud at Enron (2001), accounting fraud at WorldCom (2002), corrupt... View Details

Keywords: by Dina Gerdeman

21 Nov 2006
First Look

First Look: November 21, 2006

pricing, the timing of investments, and who captures the greatest value at different phases of product generations. The Press as a Watchdog for Accounting Fraud Author:Gregory S. Miller Periodical:Journal of... View Details

Keywords: Sean Silverthorne

10 Dec 2021
Research & Ideas

Truth Be Told: Unpacking the Risks of Whistleblowing

which rewards whistleblowers who report fraud against the federal government with a percentage of the money recovered. “We need to understand the costs,” explains Heese, “and how to empower the people who have important information to... View Details

Keywords: by April White

01 Nov 2017
What Do You Think?

What Are the Real Lessons of the Wells Fargo Case?

accounts and even transferring token amounts of funds between these accounts without customers’ knowledge. When the practice became so prevalent—2.1 million accounts from 2011... View Details

Keywords: by James Heskett; Banking

28 May 2019
Research & Ideas

Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets

reporting fraud that professional standards are not infallible. You still need this external accountability mechanism. Lagace: What do your findings mean for the health of US capital markets? Srinivasan:... View Details

Keywords: by Martha Lagace; Accounting; Accounting

12 Jul 2004
Research & Ideas

Enron’s Lessons for Managers

collapsed on December 2, 2001 it destroyed over $60 billion in market value, he said. Second, its accounting fraud was "massive." Reasonable men and women might quibble over some of the finer... View Details

Keywords: by Martha Lagace

12 Jul 2011
First Look

First Look: July 12

the Use of Unverifiable Estimates in Required Goodwill Impairment Authors:Karthik Ramanna and Ross L. Watts Publication:Review of Accounting Studies (forthcoming) Abstract SFAS 142 requires managers to estimate the current fair value of... View Details

Keywords: Carmen Nobel

07 Apr 2023
Research & Ideas

When Celebrity ‘Crypto-Influencers’ Rake in Cash, Investors Lose Big

and Exchange Commission. The SEC has been slow to issue the regulatory clarification requested by crypto companies, but has charged more than a dozen influencers with violating US securities law and recently warned investors about volatility and View Details

Keywords: by Kristen Senz

17 Apr 2022
Book

How to Avoid the 'Ethical Slide' That Leads Companies Astray

defrauding investors. A sure sign of the ethical lapse at Theranos was that “people started asking questions, and they got fired,” Nelson says. Wells Fargo’s 2016 account fraud scandal, in which bank... View Details

Keywords: by Lane Lambert

Web

Advisory Board - Entrepreneurship

Ahmedabad, and the Institute of Cost and Works Accountants of India. A chartered accountant, he holds two master's degrees and a Ph.D. from Stanford University. Cited by his students as a dedicated and innovative teacher, Datar received... View Details

13 May 2022
Research & Ideas

Company Reviews on Glassdoor: Petty Complaints or Signs of Potential Misconduct?

widespread culture of bad behavior—or at least, a lot of people looking the other way as misconduct is taking place, he says. “You think about Wells Fargo, and there were thousands of employees engaging in these practices over many, many years,” says Campbell, who... View Details

Keywords: by Michael Blanding; Technology

12 Aug 2014
First Look

First Look: August 12

2014 Journal of Advertising Research Pitfalls and Fraud in Online Advertising Metrics: What Makes Advertisers Vulnerable to Cheaters, and How They Can Protect Themselves By: Edelman, Benjamin G. Abstract—How does online advertising become... View Details

Keywords: Sean Silverthorne

Web

Courses by Faculty Unit - Course Catalog

Elective Curriculum: Course Descriptions Last Updated: 22 Jan 2025 By Unit View by Unit | View by Course Title | View by Faculty | Print View Accounting & Management Course Title Faculty Name Term Quarter Credits The Anatomy of View Details

06 Oct 2003
Research & Ideas

The Problem with Hedge Funds

squad launched into an arm-waving cheer, `Chilton, Chilton, he's our man; if he can't short it, nobody can!"' This is an account of the Morgan Stanley hedge fund conference held at the Breakers Hotel in Palm Beach in January 2002.... View Details

Keywords: by D. Quinn Mills

26 Nov 2001
Op-Ed

Why Corporate Budgeting Needs To Be Fixed

board members and Wall Street analysts. Even boards of directors are drawn into the fray, as they end up endorsing deceptive reports to shareholders. Sometimes, outright fraud ensues, as we've seen recently in high-profile cases involving... View Details

Keywords: by Michael C. Jensen

10 Mar 2014
Research & Ideas

Counting Up the Effects of Sarbanes-Oxley

Widely deemed the most important piece of security legislation since formation of the Securities and Exchange Commission in 1934, the landmark Sarbanes-Oxley Act of 2002 was born into a climate still reeling from the burst of the high-tech bubble and View Details

Keywords: by Julia Hanna; Accounting; Accounting

06 Jan 2003
Research & Ideas

Why Expensing Options Doesn’t Solve the Problem

It is fascinating to observe pundit after pundit come down strongly on the side of expensing stock options in the reported financial statements, as if that were the silver bullet for combating corporate malfeasance and resolving all our View Details

Keywords: by William Sahlman

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