Behavorial Accounting? Executive Overconfidence and the Slippery Slope to Fraud by Catherine Schrand, Sarah Zechman

SSRN-Executive Overconfidence and the Slippery Slope to Fraud by Catherine Schrand, Sarah Zechman: Interesting paper.First from the abstract:"...executive overconfidence increases the likelihood that a firm commits financial reporting fraud. A manager that faces an earnings shortfall is more likely to manage earnings to overcome it if he believes the shortfall is temporary and, hence, the