search query: @indexterm REPORTING / total: 196
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| Author: | Schultz, J. |
| Title: | An investigational of the reporting of questionable acts in an international setting |
| Journal: | Journal of Accounting Research
1993 : VOL. 31, p.75-110 |
| Index terms: | INTERNATIONAL MANAGERS REPORTING |
| Language: | eng |
| Abstract: | This study provides a framework for examining corporate managers' and professionals' propensity to report questionable acts in both the domestic and international contexts, and presents initial evidence on the usefulness of the framework. A questionable act is defined in this paper as an action which "violates a standard of justice, honesty , or economy" (Graham 1986, p.2). The focus in this article is on the intra-organizational reporting of questionable acts which qualify as breaches of internal controls. |
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