Please use this identifier to cite or link to this item:
http://hdl.handle.net/10397/74233
DC Field | Value | Language |
---|---|---|
dc.contributor | School of Accounting and Finance | en_US |
dc.creator | Fung, MK | en_US |
dc.date.accessioned | 2018-03-29T07:16:25Z | - |
dc.date.available | 2018-03-29T07:16:25Z | - |
dc.identifier.issn | 0167-4544 | en_US |
dc.identifier.uri | http://hdl.handle.net/10397/74233 | - |
dc.language.iso | en | en_US |
dc.publisher | Springer | en_US |
dc.rights | © Springer Science+Business Media B.V. 2017 | en_US |
dc.rights | This version of the article has been accepted for publication, after peer review (when applicable) and is subject to Springer Nature’s AM terms of use (https://www.springernature.com/gp/open-research/policies/accepted-manuscript-terms), but is not the Version of Record and does not reflect post-acceptance improvements, or any corrections. The Version of Record is available online at: http://dx.doi.org/10.1007/s10551-017-3605-4 | en_US |
dc.subject | Fraudulent financial reporting | en_US |
dc.subject | Information technology sector | en_US |
dc.subject | Resource-based view | en_US |
dc.subject | Technological capability | en_US |
dc.title | Fraudulent financial reporting and technological capability in the information technology sector : a resource-based perspective | en_US |
dc.type | Journal/Magazine Article | en_US |
dc.identifier.spage | 577 | en_US |
dc.identifier.epage | 589 | en_US |
dc.identifier.volume | 156 | en_US |
dc.identifier.issue | 2 | en_US |
dc.identifier.doi | 10.1007/s10551-017-3605-4 | en_US |
dcterms.abstract | Motivated by the disproportionately high incidence of fraudulent financial reporting in the IT sector where technological capability is a major source of competitive advantage, this study investigates the possible relationship between technological capability and fraud probability in the IT sector. Technological capability is measured by a firm’s technical efficiency relative to peers in transforming cumulative R&D resources into innovative output, which is a source of competitive advantage, according to the resource-based view (RBV) of the firm. Technical efficiency is estimated via data envelopment analysis. A sample of fraud firms taken from Accounting and Auditing Enforcement Releases is matched with control samples of non-fraud firms. Consistent with the RBV, technological capability is found to have a negative and economically significant effect on fraud probability. Moreover, fraud probability is insignificantly associated with the scale efficiency of innovative activities, as investment in R&D resources per se is not a source of sustainable competitive advantage. | en_US |
dcterms.accessRights | open access | en_US |
dcterms.bibliographicCitation | Journal of business ethics, May 2019, v. 156, no. 2, p. 577-589 | en_US |
dcterms.isPartOf | Journal of business ethics | en_US |
dcterms.issued | 2019-05 | - |
dc.identifier.scopus | 2-s2.0-85021749154 | - |
dc.identifier.eissn | 1573-0697 | en_US |
dc.description.validate | 201802 bcrc | en_US |
dc.description.oa | Accepted Manuscript | en_US |
dc.identifier.FolderNumber | AF-0150 | - |
dc.description.fundingSource | Others | en_US |
dc.description.fundingText | PolyU Internal Grant (G-YBS4) | en_US |
dc.description.pubStatus | Published | en_US |
dc.identifier.OPUS | 6757828 | - |
Appears in Collections: | Journal/Magazine Article |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Fung_Fraudulent_Financial_Reporting.pdf | Pre-Published version | 911.61 kB | Adobe PDF | View/Open |
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