The objective of the research is to identify differences between two group of firms, fraud and non fraud firms. Fraud …

The paper specifically examines the post fraud firms' characteristics for over 3 years after fraud had occurred … sales as well as increased in debts during the three years after the fraud for fraud firms. However, roles of block holders … and board's size may lessen the impact of fraud …

and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of … considering the severity of fraud, using alternative measures of fraud, accounting for the self-selection of auditors and … financial statement fraud in China, an emerging market in which auditors face strong government sanctions but low litigation …

fraud-related accounting and audit research. However, the scientific landscape of fraud literature has become increasingly … 260 fraud articles published in leading accounting and auditing journals between 1926 and 2019, our study provides a …Corporate fraud scandals in recent years resulted in significant regulatory changes as well as growing interest in …

Accounting fraud is a global concern representing a significant threat to the financial system stability due to the … accounting fraud, hence the need for non-static regulatory interventions that take into account different fraudulent patterns …. Accordingly, this study aims to improve the detection of accounting fraud via the implementation of several machine learning …

All organizations, including charities, are vulnerable to the risk of losses due to fraud. Using a sample of 562 … nonprofit organizations that report an asset diversion between 2008 and 2011, we examine whether fraud disclosures are relevant … negative response. Donors appear to respond to content of the fraud disclosures, including the fraud amount, the ability of the …

competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public … requirements than the auditor in an evolving area of fraud prevention, detection and response. The study embraced positivist … relationship between Skill and Knowledge on Fraud Risk Assessment. Furthermore, the findings showed that the forensic accountant …

The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon …

identifying fraud, this study investigated the ability of the Beneish M-score and the Dechow et al. F-score to identify fraud in …

This paper introduces an architecture of fraud in accounting by explicating the nature of fraud in the accounting … situations arising from corporate fraud …