{"id":"https://openalex.org/W23830230","doi":"https://doi.org/10.17492/mudra.v1i1.2454","title":"Unethical Financial Reporting: An Empirical Analysis of Causes and Consequences","display_name":"Unethical Financial Reporting: An Empirical Analysis of Causes and Consequences","publication_year":2014,"publication_date":"2014-06-30","ids":{"openalex":"https://openalex.org/W23830230","doi":"https://doi.org/10.17492/mudra.v1i1.2454","mag":"23830230"},"language":"en","primary_location":{"id":"doi:10.17492/mudra.v1i1.2454","doi":"https://doi.org/10.17492/mudra.v1i1.2454","is_oa":true,"landing_page_url":"https://doi.org/10.17492/mudra.v1i1.2454","pdf_url":null,"source":{"id":"https://openalex.org/S4210222830","display_name":"MUDRA Journal of Finance and Accounting","issn_l":"2347-4467","issn":["2347-4467","2395-2598"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"MUDRA : Journal of Finance and Accounting","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.17492/mudra.v1i1.2454","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5075455442","display_name":"Ajay Kumar Singh","orcid":"https://orcid.org/0000-0003-0868-6900","observed_orcids":["https://orcid.org/0000-0003-0868-6900"]},"institutions":[{"id":"https://openalex.org/I110166357","display_name":"University of Delhi","ror":"https://ror.org/04gzb2213","country_code":"IN","type":"education","lineage":["https://openalex.org/I110166357"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Ajay Kumar Singh","raw_affiliation_strings":["Sri Sri University, on EOL from University of Delhi - Department of Commerce, Faculty of Commerce and Business, Delhi School of Economics"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Sri Sri University, on EOL from University of Delhi - Department of Commerce, Faculty of Commerce and Business, Delhi School of Economics","institution_ids":["https://openalex.org/I110166357"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5058043296","display_name":"Sakshi Vasudeva","orcid":"https://orcid.org/0000-0001-5825-0641","observed_orcids":["https://orcid.org/0000-0001-5825-0641"]},"institutions":[{"id":"https://openalex.org/I110166357","display_name":"University of Delhi","ror":"https://ror.org/04gzb2213","country_code":"IN","type":"education","lineage":["https://openalex.org/I110166357"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Sakshi Vasudeva","raw_affiliation_strings":["University of Delhi - Acharya Narendra Dev College"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Delhi - Acharya Narendra Dev College","institution_ids":["https://openalex.org/I110166357"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I110166357"],"apc_list":null,"apc_paid":null,"fwci":2.8334,"has_fulltext":false,"cited_by_count":4,"citation_normalized_percentile":{"value":0.92094623,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"1","issue":"1","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8598999977111816,"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":0.8598999977111816,"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/T11058","display_name":"Ethics in Business and Education","score":0.06920000165700912,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.047200001776218414,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-fraud","display_name":"accounting fraud","score":0.7080000042915344},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.9950000047683716},{"id":"https://openalex.org/keywords/whistleblowing","display_name":"whistleblowing","score":0.9819999933242798},{"id":"https://openalex.org/keywords/stock-market-volatility","display_name":"stock market volatility","score":0.9940000176429749},{"id":"https://openalex.org/keywords/institutional-credibility","display_name":"institutional credibility","score":0.8199999928474426},{"id":"https://openalex.org/keywords/chartered-accountants","display_name":"chartered accountants","score":0.949999988079071}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6685246825218201},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6308352947235107},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6256771087646484},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6183825731277466},{"id":"https://openalex.org/C2776548248","wikidata":"https://www.wikidata.org/wiki/Q12621536","display_name":"Judgement","level":2,"score":0.6162028312683105},{"id":"https://openalex.org/C2780224610","wikidata":"https://www.wikidata.org/wiki/Q1530061","display_name":"Credibility","level":2,"score":0.5485180616378784},{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.479657918214798},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3228394687175751},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.12149292230606079},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.11939400434494019}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.17492/mudra.v1i1.2454","doi":"https://doi.org/10.17492/mudra.v1i1.2454","is_oa":true,"landing_page_url":"https://doi.org/10.17492/mudra.v1i1.2454","pdf_url":null,"source":{"id":"https://openalex.org/S4210222830","display_name":"MUDRA Journal of Finance and Accounting","issn_l":"2347-4467","issn":["2347-4467","2395-2598"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"MUDRA : Journal of Finance and Accounting","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.17492/mudra.v1i1.2454","doi":"https://doi.org/10.17492/mudra.v1i1.2454","is_oa":true,"landing_page_url":"https://doi.org/10.17492/mudra.v1i1.2454","pdf_url":null,"source":{"id":"https://openalex.org/S4210222830","display_name":"MUDRA Journal of Finance and Accounting","issn_l":"2347-4467","issn":["2347-4467","2395-2598"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"MUDRA : Journal of Finance and Accounting","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.7297000288963318,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":2,"referenced_works":["https://openalex.org/W2261248552","https://openalex.org/W2904588591"],"related_works":["https://openalex.org/W1602723961","https://openalex.org/W2912379393","https://openalex.org/W3194049710","https://openalex.org/W7111361055","https://openalex.org/W3095335651","https://openalex.org/W2372524539","https://openalex.org/W2003604428","https://openalex.org/W4248099071","https://openalex.org/W2502559519","https://openalex.org/W6926366062"],"abstract_inverted_index":{"The":[0,31,107,130,151],"study":[1,32],"attempts":[2],"to":[3,17],"identify":[4],"the":[5,68,91,94,102,114,117,125,136,139,149],"major":[6],"causes":[7,22,85,164],"and":[8,23,43,52,93,104,165],"consequences":[9,24,109],"of":[10,29,62,72,88,90,97,146,148,158,163],"unethical":[11,73],"financial":[12,74],"reporting.":[13],"We":[14],"also":[15,153],"try":[16],"find":[18,56],"out":[19],"if":[20],"these":[21],"discriminated":[25],"between":[26],"two":[27,156],"groups":[28,157],"respondents.":[30],"is":[33,67,135],"based":[34],"on":[35],"primary":[36],"survey":[37],"with":[38],"respondents":[39,159],"including":[40],"Chartered":[41],"Accountants":[42],"commerce/":[44],"management":[45],"teachers":[46],"in":[47,59,101,124,127,138],"Delhi.":[48],"Using":[49],"factor":[50,133],"analysis":[51],"discriminant":[53],"analysis,":[54],"we":[55],"that":[57],"\u2018delay":[58],"final":[60],"judgement":[61],"fraud":[63],"related":[64],"court":[65],"cases\u2019":[66],"most":[69,118,131],"important":[70,83,119,132],"cause":[71],"reporting":[75],"followed":[76,121,143],"by":[77,122,144],"\u2018inadequate":[78],"punishment":[79],"for":[80,160],"defaulters\u2019.":[81],"Other":[82],"identified":[84,108,134],"were":[86],"protection":[87],"self-interest":[89],"auditor":[92],"company,":[95,103],"lack":[96],"effective":[98],"corporate":[99],"governance":[100],"whistle-blowing":[105],"issues.":[106],"include":[110],"law":[111],"suits":[112],"against":[113],"company":[115],"as":[116],"one,":[120],"increase":[123],"volatility":[126],"stock":[128,140],"market.":[129],"decline":[137],"market":[141],"valuation":[142],"loss":[145],"credibility":[147],"company.":[150],"results":[152],"varied":[154],"among":[155],"identifying":[161],"factors":[162],"consequences.":[166]},"counts_by_year":[{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2016,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
