This paper investigates the effect of female directors on financial fraud, focusing on the role of independent female … independent female directors have a negative and significant influence on financial fraud, which is enhanced by their experience … committee and have financial expertise. Independent female directors offset the increased likelihood of fraud in the presence of …

Counterparty risk in the form of investment fraud damages a retiree’s nest egg. Does fraud negatively impact portfolios … determine the average reduction in portfolio success of a retiree who experiences fraud. Findings suggest that each incidence of … fraud results in a loss of three percentage points in retirement success. However, portfolios containing some bonds (75 …

characteristics of corporate fraud and empirically examined the regulatory authorities' supervision tendency to auditors. The results … higher fraud amounts also increase the probability of accounting firms being sanctioned. Further analyses show that … corporate fraud; however, the intensity and differentiation of the sanctions are still insufficient. This study expands relevant …

statements are free from material misstatement, whether caused by fraud or error. Recently, the auditing profession in Malaysia … has been significantly challenged by the explosion of fraud cases and by auditors’ failure to determine the "true and fair … the external auditor function, especially when related to fraud risk assessment, is commonly called into question. Hence …