Executives' “off-the-job” behavior, corporate culture, and financial reporting risk

@inproceedings{Davidson2015ExecutivesB,
  title={Executives' “off-the-job” behavior, corporate culture, and financial reporting risk},
  author={Robert Henry Davidson and Aiyesha Dey and A. J. Stewart Smith},
  year={2015}
}
We examine how executives' behavior outside the workplace, as measured by their ownership of luxury goods (low “frugality”) and prior legal infractions, is related to financial reporting risk. We predict and find that chief executive officers (CEOs) and chief financial officers (CFOs) with a legal record are more likely to perpetrate fraud. In contrast, we do not find a relation between executives' frugality and the propensity to perpetrate fraud. However, as predicted, we find that unfrugal… CONTINUE READING
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