We examine internal auditors' fraud risk decisions in response to variations in audit committee quality and management … fraud risk assessments and altered their audit plans accordingly. With respect to audit committee quality, internal auditors … were in a due diligence or self-assessment role. With respect to the former, they linked the variation in quality to fraud …

This paper provides insight into financial statement fraud instances investigated during the late 1980s through the … governance differences between fraud companies and no-fraud benchmarks on an industry-by-industry basis. The fraud techniques … misappropriations most common in financial-services firms. For each of these three industries, the sample fraud companies have very weak …

effective mechanism in detecting financial reporting fraud. The results show that firms committing accounting fraud have a lower …/methodology/approach – The paper analyses all the Italian listed companies that from 2002 to 2010 were subject to accounting enforcement actions … problem that impacts much of the board literature. Originality/value – This paper extends the accounting literature related to …

Purpose – This paper builds on the Committee of Sponsoring Organizations (COSO) Report, which examined US Accounting … characteristics and realities of financial statement fraud in the post-Enron regulatory environment. Design … larger companies for financial statement fraud in the post-Enron environment. Research limitations/implications – This paper …

and suggests a method for integrating fraud prevention and detection education into the undergraduate curricula of non-accounting …Every two years, the Association of Certified Fraud Examiners produces a Report to the Nations on Occupational Fraud … perpetrators, and industries hardest hit by occupational frauds. Although many accounting programs are now including courses in …