Corporate scandals such as Enron, Tyco, WorldCom and Adelphia have drawn significant attention to the occurrence of fraud. This has implications for public interest as the prevalence and consequences of fraud may affect the shareholders, creditors and the public's confidence in the financial...

There is limited published research to detect financial statement fraud using digital analysis to analyse journal entry data. As far as we are aware, Debreceny and Gray’s (2010) study is the first and only such study. In this study, we replicated and extended Debreceny and Gray’s (2010) work...

No one really knows what the first story ever told in human history was, but storytelling is an art that spans many civilizations and cultures, and continues to be a major part of our modern lives. More recently, storytelling has gone digital with advances in technology and connectivity....