purpose of this paper is to explore the issue of whether auditors can act as first responders to a financial fraud. Design …/methodology/approach – This paper reviews Securities and Exchange (SEC) regulations and auditing practice pronouncements to identify the role of …

research attention in areas such as accounting, auditing, internal control, fraud investigation, performance management and … in audit planning. Auditing standards relating to fraud also need to be updated according to the latest developments in … committed fraud. The vast majority of cases were detected in the execution and completion phases of the audit and resulted in …

financial statements do not conform to the UK GAAP, and gives an example: the Butt Mining Company and auditing firm Ernst and …

India and in the UK. Second, the paper focuses on the board of director's duty to prevent corporate fraud through proper … paper is mainly on the legal regimes and the accounting and auditing provisions of India and the UK. Originality/value – The …

degree of conformity of the original data set with Benford’s law. Practical implications This work can be useful in auditing …

‐scale fraud during the Gulf War; the Grupo Torras SA (GT) sued them in order to recover money lost, and the case illustrates the … explanations might be true and he was acquitted of conspiracy in the fraud. Moves on to F, a lawyer who gave advice which enabled …

GAAP standard was revised so auditors were made responsible for detecting error or fraud. Discusses Standard Auditing …Analyses US auditors’ responsibility for detecting accounting errors, fraud and irregularities, noting the traditional … who fail to detect fraud.  …

Focuses on fraud, including in the concept a wide range of offences committed by management, employees or third parties … which the other suffers financial loss; as in the UK, fraud in Cyprus does not exist as specific criminal offence. Describes … fraud as an invisible crime, and lists its negative characteristics: no knowledge, poor statistics, no theory, no research …