Browsing Lokanan, Mark by Title
Now showing items 21-23 of 23
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Testing for impression management in creative accounting: A case of the automobile industry
(Journal of Forensic & Investigative Accounting, 2017)In a world of corporate scandals and economic difficulties, the need for transparency is becoming ever more apparent. Managers are becoming increasingly cognizant of the demand from stakeholders and feel pressured into ... -
Theorizing financial crimes as moral actions
(European Accounting Review, 2017)The paper maintains that all acts of financial crimes can be explained within a general theory of moral action and analyzed as such. In this regard, the paper presents such a theory – Situational Action Theory (SAT) – and ... -
An update on self-regulation in the Canadian securities industry (2009-2016): Funnel in, funnel out, and funnel away
(Journal of Financial Regulation and Compliance, 2018)Purpose –The paper analyzed the processing of complaints against investment advisors and Member firms through the Investment Industry Regulatory Organization of Canada (IIROC) enforcement system between 2009 and 2016. The ...
