International Journal of Economic Behavior and Organization

Volume 12, Issue 3, September 2024

  • Research Article

    Collusion, Arrogance, and Pressure on Fraudulent Financial Statements: The Role of Income Tax Rate (Evidence from Indonesia)

    Nur Triyani, Hasni Yusrianti*, Kemas Muhammad Husni Thamrin

    Issue: Volume 12, Issue 3, September 2024
    Pages: 114-122
    Received: 25 May 2024
    Accepted: 19 June 2024
    Published: 2 July 2024
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    Abstract: Fraud in financial statements can have an impact on the accuracy and reliability of the use of financial statements, including affecting the amount of tax, fines paid, and the audit process. This study aims to analyze the effect of pressure, arrogance and collusion on financial statement fraud and the role of income tax rates as a moderating variab... Show More
  • Research Article

    The Asymmetric Effect of Mutual Fund Herding on Price Deviation: Evidence from the Chinese Stock Market

    Yujia Liu, Liang Wu*

    Issue: Volume 12, Issue 3, September 2024
    Pages: 123-135
    Received: 20 May 2024
    Accepted: 1 July 2024
    Published: 4 July 2024
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    Abstract: Mutual funds, as significant participants in financial markets, play a crucial role in the formation of asset pricing. The relationship between herding behavior of mutual funds and mispricing has been a subject of intense debate among scholars. In this paper, we investigate the asymmetric impact of mutual fund herding on price deviation and explore... Show More