Highlights Of Finance And Accounting Ethics Research
Highlights of Finance and Accounting Ethics Research
Research in finance and accounting ethics has significantly evolved, addressing a wide array of issues crucial for maintaining market integrity and public trust. A primary focus has been on fraud and earnings management. Studies consistently demonstrate the detrimental effects of fraudulent financial reporting on investors, creditors, and the overall economy. Key research explores the motivations behind fraudulent behavior, often pointing to pressures to meet earnings targets, executive compensation structures, and weak internal controls as contributing factors. Further, research examines methods for detecting fraudulent activities and developing robust prevention strategies, emphasizing the importance of a strong ethical culture within organizations.