empirical analysis of the likelihood of detecting fraud in New Zealand -- The OECD Convention and bribery in international …

Purpose – The purpose of this paper is to explore perceptions of fraud detection techniques in the stock and warehouse … detection of fraud in the stock and warehousing cycle in Barbados and that the majority of the “more effective” audit procedures … relationship between level of auditing experience of auditors and perceived effectiveness of fraud detection techniques. The study …

Purpose – The purpose of the paper is to test the use of artificial neural networks (ANNs) as a tool in fraud detection …. Design/methodology/approach – Following a review of the relevant literature on fraud detection by auditors, the authors … developed a questionnaire which they distributed to auditors attending a fraud detection seminar. The questionnaire was then …

they encounter fraud and whether compliance is associated with particular fraud characteristics (i.e. material versus … immaterial fraud, management versus employee fraud, statutory versus voluntary audit and external versus internal fraud) as well … provide evidence on the role of auditors in redressing fraud. Redress refers to the auditee taking measures to nullify the …

fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures … between perceptions of organizational justice and employee fraud. The second model indicates that ICP quality is significantly … relating to employee fraud will need to pay greater attention to organizational factors that affect both perceptions of justice …

low trait skeptics. Participants who are more skeptical are more sensitive to fraud evidence at the evidence evaluation …

effective mechanism in detecting financial reporting fraud. The results show that firms committing accounting fraud have a lower … financial reporting fraud since it analyses the issue for the first time with reference to Italy, one of the most relevant …

misstatements caused by errors and fraud. Auditors, especially those with clients interested in cross‐border securities markets … areas. A comparison of the international Standard for error and fraud to the two US Standards for these topics discloses … misstatements arising from errors and fraud is being performed.  …