In the Spotlight: CEO Characteristics and Financial Misconduct—A Comprehensive Literature Review
通过主题建模和文献耦合技术，系统梳理了高管财务不当行为的研究，识别了主要主题和研究前沿，提出了一个聚焦驱动因素和调节因素的概念框架，并指出了研究空白和未来方向。
ABSTRACT The issue of executive financial fraud has attracted growing attention from research communities, especially after serious corporate scandals in recent times. This research paper offers an extensive summary of existing literature in executive financial misconduct literature. Employing topic modeling and bibliographic coupling techniques, the study identifies major themes and research frontiers in the area. We find that major topics range from incentives to behavioral drivers of executive misconduct. The study consolidates the fragmented body of literature to intellectually map the research area and propose a conceptual framework that focuses on the drivers and moderators of executive misconduct. Finally, the study determines gaps in the current body of literature and proposes a way forward for academic research, while providing valuable insights for regulators and practitioners.