there is a significant difference in perceptions of the role of the public auditor in respect of fraud detection. The …

Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is … possibility of its occurrence. Often, companies also do not have any tools which would allow quick detection of fraud and its … audit in detecting various types of fraud in enterprises and to indicate its growing role in the risk management process …

restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as … positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future …

Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is … possibility of its occurrence. Often, companies also do not have any tools which would allow quick detection of fraud and its … audit in detecting various types of fraud in enterprises and to indicate its growing role in the risk management process …

behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal … different was insignificant among the variance of fraud level, the status of person committing fraud, and cohesiveness. The … fraud level which indicated significant result. Generally, it can be concluded that APIPs have a high intention to blow, but …

The objective of the research is to identify differences between two group of firms, fraud and non fraud firms. Fraud …

The objective of this research is to investigate the fraud firms' characteristics in two ways; 3 years prior and after …, the fraud occurrences. The characteristics comprise of the firms' audit committee size, audit committee independence … corporate annuals reports. The significance of the research project is to identify the fraud firms' characteristics and provide …