Gambling and Comovement | Journal of Financial and ... This study shows that correlated trading by gambling-motivated investors generates excess return comovement among stocks with lottery features. Lottery-like stocks comove strongly with one another, and this return comovement is strongest among lottery stocks located in regions where investors exhibit stronger gambling propensity. Betting on the Future: Dominant Local Beliefs on Gambling ... ABSTRACT – We investigate whether dominant attitudes toward gambling are associated with intentional financial misreporting (i.e. fraud). Gambling and aggressive accounting are both risky behaviors based on expectations of future success.
EconPapers: Contemporary Accounting Research
Gambling Attitudes and Financial Misreporting by Dane M ... We investigate whether attitudes toward gambling help explain the occurrence of intentional misreporting. Similar to gambling, some financial reporting choices involve taking deliberate, speculative risks. We predict that in places where gambling is more socially acceptable, managers will be more ... Gambling Attitudes and Financial Misreporting — Arizona ... Collectively, these findings suggest gambling attitudes help explain the incidence of intentional misreporting. AB - We investigate whether attitudes toward gambling help explain the occurrence of intentional misreporting. Similar to gambling, some financial reporting choices involve taking deliberate, speculative risks.
Enron & Friends - 9/18/03
A discussion of stock market speculation by Pierre-Joseph Proudhon. ... Gambling Attitudes and Financial Misreporting. ... en We investigate whether attitudes toward gambling help explain the ... Local Gambling Norms and Audit Pricing | SpringerLink Abstract. This study investigates whether local gambling norms are associated with audit pricing. Using a religion-based measure of local social gambling norms, we find strong evidence that public firms located in U.S. counties with more liberal gambling norms exhibit higher levels of audit fees. Dane M. Christensen - Google Scholar Citations Gambling Attitudes and Financial Misreporting. DM Christensen, KL Jones, DG Kenchington. Contemporary Accounting Research 35 (3), 1229-1261, 2018. 5: 2018: The system can't perform the operation now. Try again later. Articles 1–6. Show more. Geography and the Market for CEOs | Management Science
The Evolution of Financial Misreporting. Corporate cooking of the books has provided many lucrative shorting opportunities over the years.The nature of financial misreporting has evolved over the years. In the 1980s, one popular ploy was to lengthen the assumed depreciable lives of fixed assets...
Abstract. This study investigates whether local gambling norms are associated with audit pricing. Using a religion-based measure of local social gambling norms, we find strong evidence that public firms located in U.S. counties with more liberal gambling norms exhibit higher levels of audit fees. Dane M. Christensen - Google Scholar Citations Gambling Attitudes and Financial Misreporting. DM Christensen, KL Jones, DG Kenchington. Contemporary Accounting Research 35 (3), 1229-1261, 2018. 5: 2018: The system can't perform the operation now. Try again later. Articles 1–6. Show more. Geography and the Market for CEOs | Management Science
Recent Faculty Publications in Accounting 2018 and forthcoming Gambling Attitudes and Financial Misreporting. Contemporary Accounting Research. Abernathy, J., Kubick, T., & Masli, A. (in press). Managerial Ability, Audit Report Lag, and the Timeliness of Financial Reporting.
Which of the following is a factor that relates to attitudes or rationalization to commit fraudulent financial reporting? a. Significant accounting estimates involving subjective judgments. b. Excessive pressure for management to meet debt repayment requirements. c. Management's practice of making overly aggressive forecasts. d. Pathways to accountant fraud: Australian evidence and ... – Drawing on an anomie-based criminological taxonomy developed by Waring et al. (1995) and Weisburd and Waring (2001), which highlights individual attitudes and situational elements and their connection to illegitimate behaviour, the authors perform a qualitative content analysis of available media and court-reported information on a hand-collected database of 192 accountant frauds in ...
Adolescent attitudes toward gambling - pepsic.bvsalud.org identifying those attitudes related to early gambling onset may be critical in the development of youth problem gambling prevention initiatives. Influences upon youth gambling attitudes A number of factors most likely influence an adolescent or young adults attitudes toward gambling.