We examine the deterrence effect of whistleblower laws on accounting fraud. We exploit state False Claims Acts (FCAs …'s government. Using staggered adoption of FCAs between 2001 and 2010, we compare the accounting fraud probability of firms owned by …' exposure to FCAs reduces the likelihood of accounting fraud by 5% to 9%. Consistent with the reduced likelihood of fraud …

research. This study initially tests existing accounting fraud detection model of Beneish on a sample of 40 financial …The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial … restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive …

general problems concerning auditing and accounting fraud … singularity and exceptionality. This corporate case emerges as an outlier from the analysis of the US fraud cases mentioned by … WebBRD: the consideration of the time between fraud disclosure and the final bankruptcy reveals the presence of an …

The paper explores the idea that earnings fraud follows a slippery slope wherein companies manage earnings … over time earnings management became fraud. The outcomes are that whenever there is a need to meet internal or external … compensation based on financial results; flexibility in accounting standards have provided an opportunity to manage earnings …

Accounting and fraud control in a haulage (transport) organization has been a great problem to the third world … effects of the problems of improper accounting records and continuous fraud in the haulage business. It is believe that an … countries in general. This paper, "Accountability and fraud control in haulage business", suggests ways of minimizing the …

Harshad Mehta (1992), Kingfisher Airlines credit card fraud (2007), Ketan Parekh (2008) and Satyam Computers (2009) etc. have … researcher hopes that Forensic Accounting will prove as “Brahmastra” (infallible weapon) against accounting frauds, malpractices …

Financial statement fraud generates many negative effects, including reducing people’s willingness to participate in … the stock market. If it also stigmatizes accounting, it may similarly adversely affect the quantity and quality of workers … willing to become accountants, thereby potentially creating negative effects for years to come. We examine the impact of fraud …

experiment to 101 practicing auditors from one international public accounting firm who assessed fraud risk based on a scenario …Auditing standards prescribe that the auditor should consider client management's attitude toward fraud when making … fraud risk assessments. However, little guidance is provided in the auditing standards or the existing fraud literature on …

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