{"@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"}