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 …

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 …