Mitigating work conditions that can inhibit learning from errors: Benefits of error management climate perceptions by Oscar van Mourik, Therese Grohnert, Anna Gold

“…In the wake of a series of accounting scandals, including Royal Ahold in Netherlands, Lehman Brothers in the United States, and Wirecard in Germany, within the context of financial auditing, we explore four audit-specific conditions at the workplace that could be negatively associated with learning: small error consequences, routine-type errors, negative emotions, and high time pressure. …”
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QUALITATIVE STUDY REGARDING THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND CREATIVE ACCOUNTING by Grosanu Adrian, Rachisan Paula Ramona, Berinde Sorin

“…The concept of corporate governance has come into the spotlight after the big accounting scandals. Corporate governance represents the manner in which a company is managed and controlled, and this aspect is closely related to the creative accounting practice; ownership structure, the board of directors’ structure, the frequency of these bodies’ meetings, they all can encourage but also discourage accounting manipulation.…”
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Incorporating divine command theory in the world of accountants’ professional codes of conduct based on Abrahamic religions by Khalil, Ala’a Mustafa Deeb

“…On the financial level, financial crisis and accounting scandals as a result of fraudulent activities sound the alarm that the recent professional codes of conduct failed to influence the ethical behaviour of practitioners. …”
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O impacto da Lei Sarbanes-Oxley (SOX) na qualidade do lucro das empresas brasileiras que emitiram ADRs The impact of Sarbanes-Oxley on earnings quality of Brazilian ADR issuers by Mark Miranda de Mendonça, Fábio Moraes da Costa, Fernando Caio Galdi, Bruno Funchal

“…<br>This study analyzes the impact of the Sarbanes-Oxley Act (SOX) on earnings quality of Brazilian companies qualified as ADR issuers before 2002. The accounting scandals involving firms like Enron and WorldCom reduced investors confidence in the reliability of financial statements. …”
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Statutory Auditors’ Independence in India: An Empirical Analysis from the Stakeholders’ Interest Perspective by Mitrendu Narayan Roy, Siddhartha Sankar Saha

“…However, in recent corporate accounting scandals, company’s failure led to devastating cost to the stakeholders, and audit failure was identified to be one of the causes behind them. …”
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Percepção do Rodízio de Auditoria sob o olhar dos Auditores Independentes = The perception of audit rotation within the independent auditors’ view by Mirella Conti Quevedo, Leonardo José Seixas Pinto

“…The mainly results found that: 91% of the respondents are in favor of the audit rotation; 58% of the auditors believe that the rotation could inhibit the accounting scandals; 56% believe that the costs involved in the rotation turnover outweighs the gains; 76% believe that the accumulated knowledge generates addiction to work; 48% believe that auditors approach the client if there is no rotation. …”
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Impact of corporate governance and earnings management on value relevance of accounting metrics by Chang, Chee Fei

“…Regulators point out that these failures are attributed to accounting scandals and mismanagement driven by managerial opportunism. …”
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RELATIONSHIPS AMONG COMPONENTS OF ENGAGEMENT RISK by EVREN DILEK SENGUR

“…Accounting scandals exploded at the beginning of 2000s and the collapse of Arthur Andersen highlighted the importance of implementing engagement risk management strategies in audit firms. …”
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Fraud in Rights and Contracts: A Review of Bankruptcy Case of Livent Inc. Based on Governance, Risk, and Compliance (GRC) Framework by Samuel Anindyo Widhoyoko

“…This research discussed the accounting scandal in the perspective of governance, risk, and compliance using Governance, Risk, and Compliance (GRC) framework. …”
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Corporate social responsibility and earnings management of South African companies by Lauren A. Jordaan, Marna de Klerk, Charl J. de Villiers

“…Background: Enron was considered a strong corporate social performer when their infamous accounting scandal emerged in 2000. Literature suggests that companies use corporate social responsibility (CSR) to disguise corporate misconduct.   …”
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