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  1. Financial Reports and Social Capital.Anand Jha - 2019 - Journal of Business Ethics 155 (2):567-596.
    I examine social capital’s impact on financial reports. Based on the social capital literature, I predict that the quality of the financial reports is higher when a firm is headquartered in a region with high social capital. Consistent with this prediction, I find that the firms that are headquartered in this type of region in the USA have a lower probability of committing fraud by misrepresenting financial information. Further, I find that the firms in regions with high social capital have (...)
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  • Predicting Accounting Misconduct: The Role of Firm-Level Investor Optimism.Shantaram Hegde & Tingyu Zhou - forthcoming - Journal of Business Ethics:1-28.
    Motivated by a large literature on how firm-specific resources drive firm performance, we propose and find that heterogeneity in investor optimism regarding firm-specific attributes plays a very important role in influencing the managerial propensity to manipulate financial statements. When firm-level investor optimism is moderate, the incidence of accounting misconduct increases, but it decreases when investors are highly optimistic. Further, market reaction to the announcement of financial restatements is more negative when investors held more optimistic firm-specific beliefs at the time of (...)
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  • Do Bond Investors Care About Engagement Auditors’ Negative Experiences? Evidence From China.Guangming Gong, Liang Xiao, Si Xu & Xun Gong - forthcoming - Journal of Business Ethics:1-28.
    Using data from China, where the identity of engagement auditors is disclosed, we find significant relationships between engagement auditors’ negative experiences and the costs of corporate bonds. Further tests differentiate field and review auditors’ experiences, and we find that both field and review auditors’ negative experiences are significantly related to higher costs of corporate bonds. In addition, we find that the above results are significant only when the engagement auditors are affiliated with non-Big10 audit firms. Using path analysis, we find (...)
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