This study examines the influence of fraud disclosure (FR_DISC) in annual reports on the financial stability of Takaful insurance (TKI) in Saudi Arabia over the period of 2014 to 2022. Moreover, the current study aims to explore the mediating impact of Shariah board size in shaping this...

"Illicit financial flows (IFFs) associated with commodity trade erode the tax base of resource-rich developing countries. Efforts to curb IFFs and reform taxation stumble over enhanced North-South tensions but remain crucial to helping poorer countries mobilise domestic resources for...

Despite authorities and governments' efforts in fraud prevention and investigation, new types of fraud emerge daily. In fact, the rise in global business scandals has heightened the need for forensic accounting, as financial fraud is the world's most severe economic threat. Forensic accounting...

Information communication technology (ICT) contracts are prone to fraud, corruption, bid rigging and collusion. The OECD foreign bribery report which shows that in 2014, 10 percent of the foreign bribery cases occurred in ICT sector. Integrated financial management systems (IFMIS) and other ICT...

Combined with data from the Broadband China pilots, panel data on financial fraud in prefecture-level cities from China Judgments Online are used to examine the impact of internet technology on financial fraud. We find that internet technology has significantly increased city financial fraud....