frequency of financial statement fraud in the economy, their use of financial statement information, the importance they place … on conducting their own fraud risk assessments, and their use of fraud red flags. We find that both investors …' perceptions of the frequency of fraud in the economy and their use of financial statement information positively influence the …

not detect a fraud: (1) a firm policy requiring a specific level of professional skepticism in high-risk audit areas and … (2) providing jurors with key differences between the role of a fraud examiner and the role of an auditor as a reference … decrease negligence findings for auditors who do not detect a fraud. However, providing the role of a fraud examiner as a …

frequency of financial reporting fraud, their use of financial statement information, the importance they place on conducting … their own fraud risk assessments, and their use of fraud red flags. We find that investors' perceptions of the frequency of … fraud and their use of financial statement information positively influence the importance they place on conducting their …

Prior research finds that companies committing fraud exhibit large inconsistencies between reported revenue growth and … whether certain auditors and audit committees are able to lower fraud risk by constraining inconsistencies between financial … fraud risk) than audit committees without industry expert chairs. Our results suggest that the audit process can constrain …

the comparison of financial measures and NFMs. We find that when the NFM red flag is present (i.e., higher fraud risk) and … fraud risk. Additionally, we observe that the effect of transparency on investment levels is driven by investors with …

Prior research finds that companies committing fraud exhibit large inconsistencies between reported revenue growth and … whether certain auditors and audit committees are able to lower fraud risk by constraining inconsistencies between financial … fraud risk) than audit committees without industry expert chairs …