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21st Century Corporate Financial Crime: Statistical Portrait, Executive and Firm Risk Factors, and Rich Database

Award Information

Award #
Funding Category
Awardee County
Congressional District
Funding First Awarded
Total funding (to date)

Description of original award (Fiscal Year 2013, $583,917)

The purpose of this research is to identify antecedent conditions or risk factors for corporate financial fraud (CFF). The project will develop statistical portraits of firms and their top-level executives involved in CFF; identify risk and protective factors (executive, firm, industry); and, establish indicators for analyzing public companies and top executive for involvement in CFF ranging from administrative to criminal violations. Data will be collected on all securities law violations from 2005-2010 using financial and other databases to compare: top executives' backgrounds and value orientations, organizational, and industry characteristics. Analyses will describe offense and offender characteristics, and profile characteristics of fraud with non-fraud firms and executives, and include statistical tests to model additive and interactive effects of executive and firm attributes on CFF.


Date Created: August 28, 2013