{"id":"https://openalex.org/W2162011391","doi":"https://doi.org/10.2308/accr-51200","title":"Corporate Accountability Reporting and High-Profile Misconduct","display_name":"Corporate Accountability Reporting and High-Profile Misconduct","publication_year":2015,"publication_date":"2015-07-01","ids":{"openalex":"https://openalex.org/W2162011391","doi":"https://doi.org/10.2308/accr-51200","mag":"2162011391"},"language":"en","primary_location":{"id":"doi:10.2308/accr-51200","doi":"https://doi.org/10.2308/accr-51200","is_oa":false,"landing_page_url":"https://doi.org/10.2308/accr-51200","pdf_url":null,"source":{"id":"https://openalex.org/S160506855","display_name":"The Accounting Review","issn_l":"0001-4826","issn":["0001-4826","1558-7967"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Accounting Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2636627","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5067717176","display_name":"Dane M. Christensen","orcid":"https://orcid.org/0000-0003-4841-7238","observed_orcids":["https://orcid.org/0000-0003-4841-7238"]},"institutions":[{"id":"https://openalex.org/I130769515","display_name":"Pennsylvania State University","ror":"https://ror.org/04p491231","country_code":"US","type":"education","lineage":["https://openalex.org/I130769515"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Dane M. Christensen","raw_affiliation_strings":["The Pennsylvania State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Pennsylvania State University","institution_ids":["https://openalex.org/I130769515"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5067717176"],"corresponding_institution_ids":["https://openalex.org/I130769515"],"apc_list":null,"apc_paid":null,"fwci":43.8824,"has_fulltext":false,"cited_by_count":384,"citation_normalized_percentile":{"value":0.99738663,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":100},"biblio":{"volume":"91","issue":"2","first_page":"377","last_page":"399"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9854000210762024,"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"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9854000210762024,"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/T13957","display_name":"Corporate Governance and Financial Management","score":0.004600000102072954,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.004000000189989805,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/bribery","display_name":"bribery","score":0.7820000052452087},{"id":"https://openalex.org/keywords/kickbacks","display_name":"kickbacks","score":0.996999979019165},{"id":"https://openalex.org/keywords/discrimination","display_name":"discrimination","score":0.878000020980835},{"id":"https://openalex.org/keywords/firm-value","display_name":"firm value","score":0.9319999814033508},{"id":"https://openalex.org/keywords/stock-price-reaction","display_name":"stock price reaction","score":0.9860000014305115},{"id":"https://openalex.org/keywords/self-selection","display_name":"self-selection","score":0.7760000228881836},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.5080000162124634},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.375}],"concepts":[{"id":"https://openalex.org/C2780587575","wikidata":"https://www.wikidata.org/wiki/Q6875295","display_name":"Misconduct","level":2,"score":0.9369717836380005},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.9212276935577393},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7188648581504822},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7121483087539673},{"id":"https://openalex.org/C2988984586","wikidata":"https://www.wikidata.org/wiki/Q1020013","display_name":"Stock price","level":3,"score":0.5218093395233154},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.49648648500442505},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.36906522512435913},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1775522530078888},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.09075900912284851},{"id":"https://openalex.org/C143724316","wikidata":"https://www.wikidata.org/wiki/Q312468","display_name":"Series (stratigraphy)","level":2,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"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/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/accr-51200","doi":"https://doi.org/10.2308/accr-51200","is_oa":false,"landing_page_url":"https://doi.org/10.2308/accr-51200","pdf_url":null,"source":{"id":"https://openalex.org/S160506855","display_name":"The Accounting Review","issn_l":"0001-4826","issn":["0001-4826","1558-7967"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","utd24","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Accounting Review","raw_type":"journal-article"},{"id":"mag:3123296137","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2636627","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:3123296137","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2636627","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[{"display_name":"Peace, justice, and strong institutions","score":0.6700000166893005,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":61,"referenced_works":["https://openalex.org/W40198218","https://openalex.org/W624620056","https://openalex.org/W1499523602","https://openalex.org/W1542183466","https://openalex.org/W1558546286","https://openalex.org/W1567663560","https://openalex.org/W1584886768","https://openalex.org/W1985721027","https://openalex.org/W2007778791","https://openalex.org/W2008366299","https://openalex.org/W2008447925","https://openalex.org/W2019837531","https://openalex.org/W2021651037","https://openalex.org/W2028284326","https://openalex.org/W2031464770","https://openalex.org/W2035880114","https://openalex.org/W2052734753","https://openalex.org/W2054661316","https://openalex.org/W2066824355","https://openalex.org/W2067944410","https://openalex.org/W2080743838","https://openalex.org/W2085973059","https://openalex.org/W2096766070","https://openalex.org/W2105662497","https://openalex.org/W2111635289","https://openalex.org/W2112130001","https://openalex.org/W2117142123","https://openalex.org/W2117953222","https://openalex.org/W2124785073","https://openalex.org/W2146234777","https://openalex.org/W2153706302","https://openalex.org/W2153784191","https://openalex.org/W2177756622","https://openalex.org/W2344019125","https://openalex.org/W2577227262","https://openalex.org/W2752617332","https://openalex.org/W2955747680","https://openalex.org/W3121249284","https://openalex.org/W3121680776","https://openalex.org/W3121807809","https://openalex.org/W3121864606","https://openalex.org/W3122389139","https://openalex.org/W3122521971","https://openalex.org/W3122837089","https://openalex.org/W3123478659","https://openalex.org/W3123850128","https://openalex.org/W3124108335","https://openalex.org/W3124871150","https://openalex.org/W3125077614","https://openalex.org/W3125170781","https://openalex.org/W3125372543","https://openalex.org/W3125746254","https://openalex.org/W3125933766","https://openalex.org/W3126130034","https://openalex.org/W3144040573","https://openalex.org/W4251380393","https://openalex.org/W4285719527","https://openalex.org/W4299689471","https://openalex.org/W6633269736","https://openalex.org/W6657781296","https://openalex.org/W6685774509"],"related_works":["https://openalex.org/W2171538007","https://openalex.org/W7165281652","https://openalex.org/W4319655570","https://openalex.org/W2122711929","https://openalex.org/W6988074496","https://openalex.org/W2991583571","https://openalex.org/W7099699834","https://openalex.org/W4286620471","https://openalex.org/W7203651342","https://openalex.org/W2793429476"],"abstract_inverted_index":{"ABSTRACT":[0],"I":[1,12,55,89],"investigate":[2],"whether":[3,15,33],"corporate":[4,16,35,65,102,114],"accountability":[5,17,36,66,103,115],"reporting":[6,18,37,79],"helps":[7,19],"protect":[8],"firm":[9],"value.":[10],"Specifically,":[11],"examine":[13],"(1)":[14],"firms":[20,60,82,97],"prevent":[21],"the":[22,39,78],"occurrence":[23],"of":[24,119],"high-profile":[25,45,74,93],"misconduct":[26,46,94],"(e.g.,":[27],"bribery,":[28],"kickbacks,":[29],"discrimination),":[30],"and":[31],"(2)":[32],"prior":[34],"reduces":[38],"negative":[40,108],"stock":[41,109],"price":[42,110],"reaction":[43],"when":[44,92],"does":[47,95],"occur.":[48],"Using":[49],"multiple":[50],"methods":[51],"to":[52,71,83],"address":[53],"self-selection,":[54],"find":[56,90],"that,":[57],"on":[58,63],"average,":[59],"that":[61,91,98],"report":[62],"their":[64,85],"activities":[67],"are":[68],"less":[69,107],"likely":[70],"engage":[72],"in":[73,123],"misconduct,":[75],"consistent":[76,112],"with":[77,113],"process":[80],"helping":[81],"manage":[84],"operations":[86],"better.":[87],"Additionally,":[88],"occur,":[96],"have":[99],"previously":[100],"issued":[101],"reports":[104,116],"experience":[105],"a":[106],"reaction,":[111],"influencing":[117],"perceptions":[118],"managerial":[120],"intent,":[121],"which,":[122],"turn,":[124],"influences":[125],"expected":[126],"punishments.":[127]},"counts_by_year":[{"year":2026,"cited_by_count":39},{"year":2025,"cited_by_count":57},{"year":2024,"cited_by_count":59},{"year":2023,"cited_by_count":44},{"year":2022,"cited_by_count":38},{"year":2021,"cited_by_count":36},{"year":2020,"cited_by_count":33},{"year":2019,"cited_by_count":29},{"year":2018,"cited_by_count":22},{"year":2017,"cited_by_count":13},{"year":2016,"cited_by_count":10},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-26T11:51:55.731654","created_date":"2016-06-24T00:00:00"}
