An Examination of the Relative Deterrent Effects of Legislated Sanctions on Attitudes About Financial Statement Fraud: A Policy Capturing Approach

摘要: To advance knowledge about fraudulent financial reporting and the value of recent legislation, this study examines relative deterrence effects three types legislated sanctions for fraudulently data. Specifically, tests threats incarceration, fines professional censure on attitudes committing statement fraud using a policy capturing methodology which is useful developing an understanding multi-criteria decisions. The results show that threat incarceration less salient than in formulation fraud. Reasons are tested findings suggest individuals believe enforcement jail sentences certain likely to be enforced maximum as compared censure, making effectual attitudes. should interest makers regulators aiming curb reporting.