10币 求英文文献一篇

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

[size=8.33333px]

What Does That Mean? Investigating Obfuscation and Readability Cues as Indicators of Deception in Fraudulent Financial Reports

Kevin Moffitt, University of Arizona
Mary B. Burns, University of Arizona

Abstract

Building on theories of obfuscation and deception from accounting and communication literature, we examined 202 fraudulent and non-fraudulent 10-Ks by focusing on 25 linguistic cues. Our findings suggest that authors of fraudulent 10-Ks chose more complex words, signaling words of achievement and cause, and qualifying conjunctions. We found that truthful 10-Ks displayed more present tense verbs and were easier to read as indicated by the FRE readability measure. Those who construct 10-Ks may choose to deceive strategically by hiding bad news in more complicated content while trumpeting good news and achievements.

Recommended Citation

Moffitt, Kevin and Burns, Mary B., "What Does That Mean? Investigating Obfuscation and Readability Cues as Indicators of Deception in Fraudulent Financial Reports" (2009). AMCIS 2009 Proceedings. Paper 399.
http://aisel.aisnet.org/amcis2009/399

请上传附件，设置付费下载。

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏0 回帖

关键词：求英文文献一篇 英文文献一篇 求英文文献 英文文献 Achievements 文献 英文

若不是会退币。

谢谢！！！