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- Title
Predicting Management Fraud in IPO Companies.
- Authors
Shawver, Todd A.; Shawver, Tara J.
- Abstract
The article offers information on the study that examines the criticality of financial statement fraud. It states that the study is the first to measure corporate governance characteristics of the boards of directors and audit committees of companies that are going public with an initial public offering (IPO). The article also discusses the importance of the study of IPOs because its structure is unique for studying environments that is prone to incentives to manage earnings. Information on the process of the study is also presented.
- Subjects
GOING public (Securities); ACCOUNTING fraud; FINANCIAL statements; PUBLIC companies; EARNINGS management; CORPORATE finance; MANAGERIAL accounting; ACCOUNTING ethics; FINANCIAL performance
- Publication
Management Accounting Quarterly, 2009, Vol 11, Issue 1, p22
- ISSN
1528-5359
- Publication type
Article