the announcement of a clawback adoption, as well as post-adoption stock and accounting performance, are significantly and …

We study the extent of fraud in initial coin offerings (ICOs), and whether information disclosure prior to the issuance … predicts fraud. We document different types of fraud, and that fraudulent ICOs are on average much larger than the sample … suggests that there are risks related to disclosing the code. Generally, we find it extremely difficult to predict fraud with …

Polytope Fraud Theory (PFT) extends the existing triangle and diamond theories of accounting fraud with ten abnormal … in detecting financial statement fraud using published accounting data. Our contributions include a systematic manual … pricing factors with accounting red flags in financial features selections. Using 80 percent of the data for training and the …

This paper investigates what we can learn from the financial crisis about the link between accounting and financial … accounting debate during and shortly after the crisis. Widespread claims about the role of fair-value (or mark …-to-market) accounting in the crisis have been debunked. However, we identify several other core issues for the link between accounting and …