{"id":"https://openalex.org/W2074789155","doi":"https://doi.org/10.1108/02686900210437471","title":"The stock market reaction to fraudulent financial reporting","display_name":"The stock market reaction to fraudulent financial reporting","publication_year":2002,"publication_date":"2002-08-26","ids":{"openalex":"https://openalex.org/W2074789155","doi":"https://doi.org/10.1108/02686900210437471","mag":"2074789155"},"language":"en","primary_location":{"id":"doi:10.1108/02686900210437471","doi":"https://doi.org/10.1108/02686900210437471","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02686900210437471","pdf_url":null,"source":{"id":"https://openalex.org/S136661304","display_name":"Managerial Auditing Journal","issn_l":"0268-6902","issn":["0268-6902","1758-7735"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Managerial Auditing Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5003652211","display_name":"Raymond A. K. Cox","orcid":"https://orcid.org/0000-0002-3137-633X","observed_orcids":["https://orcid.org/0000-0002-3137-633X"]},"institutions":[{"id":"https://openalex.org/I1629065","display_name":"Central Michigan University","ror":"https://ror.org/02xawj266","country_code":"US","type":"education","lineage":["https://openalex.org/I1629065"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Raymond A.K. Cox","raw_affiliation_strings":["Central Michigan University, Mount Pleasant, Michigan, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Central Michigan University, Mount Pleasant, Michigan, USA","institution_ids":["https://openalex.org/I1629065"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5069528972","display_name":"Thomas R. Weirich","orcid":"https://orcid.org/0000-0001-6894-5930","observed_orcids":["https://orcid.org/0000-0001-6894-5930"]},"institutions":[{"id":"https://openalex.org/I1629065","display_name":"Central Michigan University","ror":"https://ror.org/02xawj266","country_code":"US","type":"education","lineage":["https://openalex.org/I1629065"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Thomas R. Weirich","raw_affiliation_strings":["Central Michigan University, Mount Pleasant, Michigan, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Central Michigan University, Mount Pleasant, Michigan, USA","institution_ids":["https://openalex.org/I1629065"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I1629065"],"apc_list":null,"apc_paid":null,"fwci":2.5841,"has_fulltext":false,"cited_by_count":46,"citation_normalized_percentile":{"value":0.9477193,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"17","issue":"7","first_page":"374","last_page":"382"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9688000082969666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9688000082969666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.02280000038444996,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-statement-fraud","display_name":"financial statement fraud","score":0.9520000219345093},{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":0.5879999995231628},{"id":"https://openalex.org/keywords/stock-market-reaction","display_name":"stock market reaction","score":0.9739999771118164},{"id":"https://openalex.org/keywords/announcement-effects","display_name":"announcement effects","score":0.734000027179718},{"id":"https://openalex.org/keywords/abnormal-returns","display_name":"abnormal returns","score":0.7310000061988831},{"id":"https://openalex.org/keywords/risk","display_name":"risk","score":0.5389999747276306},{"id":"https://openalex.org/keywords/capital-markets","display_name":"capital markets","score":0.5989999771118164},{"id":"https://openalex.org/keywords/regulatory-oversight","display_name":"regulatory oversight","score":0.7680000066757202},{"id":"https://openalex.org/keywords/corporate-fraud","display_name":"corporate fraud","score":0.5400000214576721}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6366789937019348},{"id":"https://openalex.org/C143910263","wikidata":"https://www.wikidata.org/wiki/Q750458","display_name":"Capital market","level":2,"score":0.6100547313690186},{"id":"https://openalex.org/C2780299701","wikidata":"https://www.wikidata.org/wiki/Q475000","display_name":"Stock market","level":3,"score":0.5295941233634949},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4876788854598999},{"id":"https://openalex.org/C109168655","wikidata":"https://www.wikidata.org/wiki/Q242988","display_name":"Liberian dollar","level":2,"score":0.4733861982822418},{"id":"https://openalex.org/C19244329","wikidata":"https://www.wikidata.org/wiki/Q208697","display_name":"Financial market","level":2,"score":0.4675784409046173},{"id":"https://openalex.org/C12958728","wikidata":"https://www.wikidata.org/wiki/Q1002530","display_name":"Event study","level":3,"score":0.46413204073905945},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.44867607951164246},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.4123491942882538},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.37601497769355774},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.36890870332717896},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C2780762169","wikidata":"https://www.wikidata.org/wiki/Q5905368","display_name":"Horse","level":2,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/02686900210437471","doi":"https://doi.org/10.1108/02686900210437471","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02686900210437471","pdf_url":null,"source":{"id":"https://openalex.org/S136661304","display_name":"Managerial Auditing Journal","issn_l":"0268-6902","issn":["0268-6902","1758-7735"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Managerial Auditing Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":35,"referenced_works":["https://openalex.org/W346911326","https://openalex.org/W974826394","https://openalex.org/W1988843954","https://openalex.org/W2006544654","https://openalex.org/W2021156448","https://openalex.org/W2024486678","https://openalex.org/W2031526968","https://openalex.org/W2044408130","https://openalex.org/W2057190074","https://openalex.org/W2064391288","https://openalex.org/W2094863662","https://openalex.org/W2095884461","https://openalex.org/W2101718392","https://openalex.org/W2103973572","https://openalex.org/W2111730646","https://openalex.org/W2119273139","https://openalex.org/W2128633294","https://openalex.org/W2128778916","https://openalex.org/W2129671363","https://openalex.org/W2134555350","https://openalex.org/W2144487825","https://openalex.org/W2148069037","https://openalex.org/W2149535930","https://openalex.org/W2160184254","https://openalex.org/W2244799833","https://openalex.org/W2257113089","https://openalex.org/W2268712472","https://openalex.org/W2331592359","https://openalex.org/W2890844091","https://openalex.org/W2892285611","https://openalex.org/W3122859634","https://openalex.org/W3124001694","https://openalex.org/W3124305668","https://openalex.org/W3125898175","https://openalex.org/W3205983965"],"related_works":["https://openalex.org/W2920481351","https://openalex.org/W3121587754","https://openalex.org/W2438934027","https://openalex.org/W2172291426","https://openalex.org/W176013033","https://openalex.org/W748009060","https://openalex.org/W7063973908","https://openalex.org/W2959967617","https://openalex.org/W4417500633","https://openalex.org/W2069612468"],"abstract_inverted_index":{"Explores":[0],"the":[1,11,17,37,55,60],"impact":[2,44],"that":[3,30,41,67],"recent":[4],"fraudulent":[5,27],"financial":[6,28,80],"reporting":[7,29],"has":[8,31],"had":[9],"on":[10,59],"capital":[12,42],"markets.":[13],"Attempts":[14],"to":[15,22,26,73],"examine":[16],"stock":[18],"market":[19,43],"reaction,":[20],"both":[21],"return":[23],"and":[24,58,69],"risk,":[25],"occurred":[32],"in":[33,47,77],"major":[34],"corporations":[35],"during":[36],"decade":[38],"1990\u20101999.":[39],"Finds":[40],"is":[45],"significant":[46],"dollar":[48],"terms":[49],"with":[50],"strong":[51],"negative":[52],"announcement":[53],"effects":[54],"day":[56,61],"before":[57],"of":[62],"a":[63],"news":[64],"event.":[65],"Concludes":[66],"auditor":[68],"regulator":[70],"vigilance":[71],"needs":[72],"be":[74],"strongly":[75],"maintained":[76],"monitoring":[78],"firms\u2019":[79],"reporting.":[81]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":5},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}