{"title":"Accounting Manipulation, Peer Pressure, and Internal Control","authors":"Pingyang Gao, Gaoqing Zhang","doi":"10.2139/ssrn.2767829","DOIUrl":null,"url":null,"abstract":"ABSTRACT We study firms' investment in internal controls to reduce accounting manipulation. We first show that peer managers' manipulation decisions are strategic complements: one manager manipulat...","PeriodicalId":270398,"journal":{"name":"Accounting: Financial Accounting","volume":"54 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2016-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"60","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting: Financial Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.2767829","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 60
Abstract
ABSTRACT We study firms' investment in internal controls to reduce accounting manipulation. We first show that peer managers' manipulation decisions are strategic complements: one manager manipulat...
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