{
  "@type": "dcat:Dataset",
  "accessLevel": "restricted public",
  "bureauCode": [
    "011:21"
  ],
  "contactPoint": {
    "@type": "vcard:Contact",
    "fn": "Open Data Office of Justice Programs (USDOJ)",
    "hasEmail": "mailto:opendata@usdoj.gov"
  },
  "dataQuality": false,
  "description": "The Corporate Financial Fraud project is a study of company and top-executive characteristics of firms that ultimately violated Securities and Exchange Commission (SEC) financial accounting and securities fraud provisions compared to a sample of public companies that did not.  The fraud firm sample was identified through systematic review of SEC accounting enforcement releases from 2005-2010, which included administrative and civil actions, and referrals for criminal prosecution that were identified through mentions in enforcement release, indictments, and news searches.\r\nThe non-fraud firms were randomly selected from among nearly 10,000 US public companies censused and active during at least one year between 2005-2010 in\r\nStandard and Poor's Compustat data.  The Company and Top-Executive (CEO) databases combine information from numerous publicly available sources, many in raw form that were hand-coded (e.g., for fraud firms: Accounting and Auditing Enforcement Releases (AAER) enforcement releases, investigation summaries, SEC-filed complaints, litigation proceedings and case outcomes).\r\nFinancial and structural information on companies for the year leading up to the financial fraud (or around year 2000 for non-fraud firms) was collected from Compustat financial statement data on Form 10-Ks, and supplemented by hand-collected data from original company 10-Ks, proxy statements, or other financial reports accessed via Electronic Data Gathering, Analysis, and Retrieval (EDGAR), SEC's data-gathering search tool.\r\nFor CEOs, data on personal background characteristics were collected from Execucomp and BoardEx databases, supplemented by hand-collection from proxy-statement biographies.",
  "distribution": [
    {
      "@type": "dcat:Distribution",
      "accessURL": "https://doi.org/10.3886/ICPSR37328.v1",
      "title": "21st Century Corporate Financial Fraud, United States, 2005-2010"
    }
  ],
  "identifier": "4262",
  "issued": "2021-06-29T13:34:36",
  "keyword": [
    "business elites",
    "corporate behavior",
    "corporate crime",
    "federal offenses",
    "finance",
    "fraud",
    "organizational behavior",
    "securities fraud",
    "white collar crime"
  ],
  "language": [
    "eng"
  ],
  "license": "http://www.usa.gov/publicdomain/label/1.0/",
  "modified": "2021-06-29T13:44:50",
  "programCode": [
    "011:060"
  ],
  "publisher": {
    "@type": "org:Organization",
    "name": "National Institute of Justice",
    "subOrganizationOf": {
      "acronym": "OJP",
      "id": 22,
      "name": "Office of Justice Programs",
      "parentOrganization": {
        "acronym": "DOJ",
        "id": 10,
        "name": "Department of Justice"
      },
      "parentOrganizationID": 10
    }
  },
  "rights": "These data are restricted due to the increased risk of violation of confidentiality of respondent and subject data.",
  "title": "21st Century Corporate Financial Fraud, United States, 2005-2010"
}