The Impact of Religion on Financial Reporting Irregularities

By Sean T. McGuire, Thomas C. Omer, Nathan Y. Sharp. 2012

804 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/5c5355dae6d88992b58460f2ded3d7c9a7825785

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Xing-qiang Du
2. Omrane Guedhami
3. Wei Jian
4. Yingjie Du
5. Quan Zeng
6. Gerald J. Lobo
7. Sadok El Ghoul
8. Kiridaran Kanagaretnam

In Finance

1. Xing-qiang Du
2. Usman Ali
3. Xiaohua Fang
4. Gerald J. Lobo
5. Kiridaran Kanagaretnam
6. Jeffrey L. Callen
7. Stergios Leventis
8. J. P. Boone

Citations in the corpus

• Social Trust and Corporate Misconduct: Evidence from China (2018, background): “Even if managers did not grow up in a high social trust area, local social norms can still be influential and affect them (McGuire et al. 2011).”
• Does Religion Matter to Equity Pricing? (2012, positive): “…while more recent articles examine micro-level effects of religion on corporate behavior (e.g. Grier 1997; Barro and McCleary 2003; Hilary and Hui 2009; McGuire et al. 2011), including its links to business and consumer ethics (e.g. Vitell et al. 2005; Brammer et al. 2007; Parboteeah et al. 2008).”
• Religion, the Nature of Ultimate Owner, and Corporate Philanthropic Giving: Evidence from China (2014, methodology): “McGuire et al. (2012) note that religious social norms are important for mitigating agency conflicts in contemporary corporations. purposes (LNTAX), measured as the natural logarithm of total provincial tax (in million RMB) (El Ghoul et al. 2012b; Du 2012; Stack and Kposowa 2006); (2) labor costs…”
• Opportunism as a Firm and Managerial Trait: Predicting Insider Trading Profits and Misconduct (2017, methodology): “Finally, we test whether our opportunism measure is associated with earnings management as proxied by the absolute value of discretionary accruals estimated from the model suggested by McNichols (2002) and the predicted earnings manipulation measure of Beneish (1999).”
• Business Strategy, Financial Reporting Irregularities, and Audit Effort (2013, methodology): “…1996; Beneish 1997, 1999; Summers and Sweeney 1998; Beasley et al. 1999; Erickson, Hanlon, and Maydew 2006; Dechow, Ge, Larson, and Sloan 2011; McGuire et al. 2012), we expect a negative coefficient on ROA and a positive coefficient on LOSS; we expect a negative coefficient for BTM and do not…”
• Do culture and religion mitigate earnings management? Evidence from a cross-country analysis (2011, neutral): “McGuire et al (2010) fi nd that fi rms headquartered in counties with strong religious norms generally experience lower incidences of fi nancial reporting irregularities, especially when external monitoring is low.”
• Does Religion Matter to Owner-Manager Agency Costs? Evidence from China (2012, background): “, Religion and Taoism on the whole) is significantly negatively associated with owner-manager agency costs, suggesting religiosity can curb managers from unethical business practices, and thus reduce agency costs (McGuire et al. 2012).”
• Corporate Environmental Responsibility in Polluting Industries: Does Religion Matter? (2013, background): “Dyreng et al. (2012) and McGuire et al. (2012) explain the causality of religion and corporate decision by stressing on the role of religion as a social norm.”