| The world experienced numerous corporate accounting frauds since the turn of the 21st century. These frauds eroded people's savings and assets, besmirched corporate reputation, and prompted increased government regulations. Although there have been numerous studies on accounting fraud, federal regulations, and corporate reputation; this study's unique purpose is to examine the relationships among the three variables. The study surveyed accounting professionals to obtain their perceptions of the effectiveness of federal regulations and corporate regulation on reducing corporate accounting fraud. The findings indicated that while both are effective, federal regulations are more effective than corporate reputation in mitigating accounting fraud. Further studies can compare federal regulations' effectiveness to another variable or change corporate accounting fraud variable to another category of fraud. |
