{"id":"https://openalex.org/W3087994752","doi":null,"title":"Welcome to the Gray Zone: Shades of Honesty and Financial Misreporting","display_name":"Welcome to the Gray Zone: Shades of Honesty and Financial Misreporting","publication_year":2019,"publication_date":"2019-08-25","ids":{"openalex":"https://openalex.org/W3087994752","mag":"3087994752"},"language":"en","primary_location":{"id":"pmh:oai:scholarspace.manoa.hawaii.edu:10125/64833","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10125/64833","pdf_url":null,"source":{"id":"https://openalex.org/S4306401722","display_name":"ScholarSpace (University of Hawaii at Manoa)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I117965899","host_organization_name":"University of Hawai\u02bbi at M\u0101noa","host_organization_lineage":["https://openalex.org/I117965899"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"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/A5036581397","display_name":"Kevin Veenstra","orcid":"https://orcid.org/0000-0001-7456-9927","observed_orcids":["https://orcid.org/0000-0001-7456-9927"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kevin Veenstra","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-7456-9927","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5046352505","display_name":"Pascale Lapointe\u2010Antunes","orcid":"https://orcid.org/0000-0002-3185-6958","observed_orcids":["https://orcid.org/0000-0002-3185-6958"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Pascale Lapointe\u2010Antunes","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-3185-6958","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5091567139","display_name":"Kareen E. Brown","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kareen Brown","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5036743872","display_name":"Heather Li","orcid":"https://orcid.org/0000-0003-0391-2382","observed_orcids":["https://orcid.org/0000-0003-0391-2382"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Heather Li","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-0391-2382","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"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":0.9984999895095825,"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":0.9984999895095825,"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":0.0007999999797903001,"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/T10797","display_name":"Accounting and Organizational Management","score":9.999999747378752e-05,"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/earnings-management","display_name":"earnings management","score":0.875},{"id":"https://openalex.org/keywords/perceived-honesty","display_name":"perceived honesty","score":0.7490000128746033},{"id":"https://openalex.org/keywords/accrual-based-earnings-management","display_name":"accrual-based earnings management","score":0.8410000205039978},{"id":"https://openalex.org/keywords/real-earnings-management","display_name":"real earnings management","score":0.9940000176429749},{"id":"https://openalex.org/keywords/earnings-quality","display_name":"earnings quality","score":0.9549999833106995},{"id":"https://openalex.org/keywords/financial-statement-misstatements","display_name":"financial misreporting","score":0.7409999966621399},{"id":"https://openalex.org/keywords/visual-cues","display_name":"visual cues","score":0.7329999804496765},{"id":"https://openalex.org/keywords/senior-management-perceptions","display_name":"senior management perceptions","score":0.6380000114440918},{"id":"https://openalex.org/keywords/equity-based-compensation","display_name":"equity-based compensation","score":0.6809999942779541},{"id":"https://openalex.org/keywords/auditor-independence","display_name":"auditor independence","score":0.7919999957084656},{"id":"https://openalex.org/keywords/internal-control-weaknesses","display_name":"internal control weaknesses","score":0.6790000200271606},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.574999988079071}],"concepts":[{"id":"https://openalex.org/C166275286","wikidata":"https://www.wikidata.org/wiki/Q190095","display_name":"Gray (unit)","level":2,"score":0.7492538690567017},{"id":"https://openalex.org/C2777293324","wikidata":"https://www.wikidata.org/wiki/Q337349","display_name":"Honesty","level":2,"score":0.7474417686462402},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.35553842782974243},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.24476313591003418},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.17485231161117554},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C126838900","wikidata":"https://www.wikidata.org/wiki/Q77604","display_name":"Radiology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:scholarspace.manoa.hawaii.edu:10125/64833","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10125/64833","pdf_url":null,"source":{"id":"https://openalex.org/S4306401722","display_name":"ScholarSpace (University of Hawaii at Manoa)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I117965899","host_organization_name":"University of Hawai\u02bbi at M\u0101noa","host_organization_lineage":["https://openalex.org/I117965899"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null},{"id":"mag:3087994752","doi":null,"is_oa":false,"landing_page_url":"https://scholarspace.manoa.hawaii.edu/handle/10125/64833","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":83,"referenced_works":["https://openalex.org/W86626042","https://openalex.org/W280158852","https://openalex.org/W386261687","https://openalex.org/W1518450115","https://openalex.org/W1677595927","https://openalex.org/W1970690431","https://openalex.org/W1974333867","https://openalex.org/W1977031636","https://openalex.org/W1983344107","https://openalex.org/W1990107345","https://openalex.org/W1997578931","https://openalex.org/W1999233580","https://openalex.org/W2003324808","https://openalex.org/W2003806493","https://openalex.org/W2011592929","https://openalex.org/W2025082230","https://openalex.org/W2027064974","https://openalex.org/W2028103358","https://openalex.org/W2028631180","https://openalex.org/W2033292318","https://openalex.org/W2033672841","https://openalex.org/W2034420671","https://openalex.org/W2042134698","https://openalex.org/W2045950653","https://openalex.org/W2051948761","https://openalex.org/W2054332755","https://openalex.org/W2055253603","https://openalex.org/W2057190074","https://openalex.org/W2067171170","https://openalex.org/W2067708941","https://openalex.org/W2069412680","https://openalex.org/W2073082820","https://openalex.org/W2074674675","https://openalex.org/W2078555310","https://openalex.org/W2083415664","https://openalex.org/W2086173217","https://openalex.org/W2088039507","https://openalex.org/W2090013642","https://openalex.org/W2090650059","https://openalex.org/W2091034860","https://openalex.org/W2108897618","https://openalex.org/W2115412054","https://openalex.org/W2120084007","https://openalex.org/W2125168077","https://openalex.org/W2128974935","https://openalex.org/W2134268741","https://openalex.org/W2141090061","https://openalex.org/W2142999246","https://openalex.org/W2148064970","https://openalex.org/W2151428644","https://openalex.org/W2151754601","https://openalex.org/W2152494294","https://openalex.org/W2153106935","https://openalex.org/W2153683002","https://openalex.org/W2159316671","https://openalex.org/W2159931808","https://openalex.org/W2160322220","https://openalex.org/W2163086831","https://openalex.org/W2167456135","https://openalex.org/W2263071568","https://openalex.org/W2268712472","https://openalex.org/W2313384944","https://openalex.org/W2396145131","https://openalex.org/W2538899430","https://openalex.org/W2580182027","https://openalex.org/W2752704646","https://openalex.org/W2769541355","https://openalex.org/W3121151181","https://openalex.org/W3121329838","https://openalex.org/W3121467171","https://openalex.org/W3121659120","https://openalex.org/W3121722682","https://openalex.org/W3121910238","https://openalex.org/W3122547505","https://openalex.org/W3122720032","https://openalex.org/W3123040858","https://openalex.org/W3123227524","https://openalex.org/W3123307641","https://openalex.org/W3123885360","https://openalex.org/W3124365414","https://openalex.org/W3124977184","https://openalex.org/W3125111241","https://openalex.org/W3125903525"],"related_works":["https://openalex.org/W3121878212","https://openalex.org/W2964953004","https://openalex.org/W4416263046","https://openalex.org/W3214153573","https://openalex.org/W3121587958","https://openalex.org/W6966943023","https://openalex.org/W3126091261","https://openalex.org/W7099947785","https://openalex.org/W7056109204","https://openalex.org/W2313567053"],"abstract_inverted_index":{"We":[0],"examine":[1],"the":[2,12,68,82,85,100],"influence":[3],"of":[4,47,59,71],"CFO/CEO":[5],"honesty":[6,73],"perceptions":[7],"on":[8,74],"earnings":[9,65,75],"management":[10,49,62],"for":[11,31],"largest":[13],"publicly":[14],"traded":[15],"companies":[16],"in":[17,56],"America,":[18],"and":[19,38,63,84,102],"show":[20],"that":[21,98],"visual":[22],"cues":[23],"play":[24],"a":[25,107],"significant":[26],"role.":[27],"Specifically,":[28],"after":[29],"controlling":[30],"incentives":[32],"(i.e.":[33,40],"stock-based":[34],"compensation,":[35],"bonuses,":[36],"leverage)":[37],"opportunities":[39],"auditor":[41],"independence,":[42],"internal":[43],"control":[44],"deficiencies),":[45],"members":[46],"senior":[48],"perceived":[50,72,88],"to":[51,89,106],"be":[52,90],"less":[53],"honest":[54],"engage":[55],"higher":[57],"levels":[58],"both":[60,81,99],"accruals":[61],"real":[64],"management.":[66],"Interestingly,":[67],"beneficial":[69],"impact":[70],"quality":[76],"is":[77],"most":[78],"pronounced":[79],"when":[80],"CFO":[83,101],"CEO":[86,103],"are":[87,93],"honest.":[91],"Findings":[92],"consistent":[94],"with":[95],"our":[96],"conjecture":[97],"independently":[104],"contribute":[105],"firm\u2019s":[108],"reporting":[109],"environment.":[110]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2020-10-01T00:00:00"}