clients’ fraudulent financial reporting (fraud), research using ethical theory to examine auditors’ fraud detection remains … limited. We provide evidence on the joint effect of ethical idealism and trait skepticism on auditors’ fraud judgments … skepticism have a complementary effect on auditors’ fraud planning performance. This is because the former determines an auditor …

example, this includes accounting fraud in bank-dominated corporate governance. In this context, the fraud triangle specifies … do not repay debts. The potential influence that the main banks have on the fraud rationalization factor may be stronger … the period between 2008 and 2016 to determine how main-bank relationships affected accounting fraud, thus allowing an …

performance of corporate fraud prediction. Based on the GONE framework, we adopt the machine learning model to predict the … occurrence of corporate fraud in China. We first identify a comprehensive set of fraud-related variables and organize them into … tested, the Random Forest (RF) model outperforms the other five models in corporate fraud prediction. Based on the RF model …

The theorisation of fraud has largely been developed in the for-profit sector, and the paper extends this to the not … (social control agents) of charities registered with the Charity Commission for England and Wales about fraud. We find that … stakeholders, especially donors and beneficiaries, are often reluctant to label "fraud" as a threat to the sector. This reflects …