bond issues. I find that fraud announcements trigger swift, sharp, and long lasting credit rating downgrades and are … both the yield spread and the gross spread charged by the investment bank compared to pre-fraud levels. Moreover, a … significant proportion of bonds issued after a fraud contain call provisions that are more expensive in the short run but may be …

as for the internal accounting policies. As part of the dissertation the possible impacts of financial instruments on …

, Auditing, and Enforcement Releases to havemanipulated their accounting earnings (hereafter fraud firms). Over the course ofthe …This dissertation examines institutional investors' trading behavior in a sample of322 firms alleged in Accounting … fraud period, I find that institutions increase their ownership in fraud firms byapproximately 14 percent, resulting in …

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 …

market penalties upon revelation of accounting fraud? Are all executivedirectors treated by markets as a homogenous group? Or … thelikelihood that incumbent directors leave the accused firm’s board upon accounting fraud revelation.The likelihood of losing at …?Design/methodology/approach – Board membership of incumbent directors in US firms accused ofaccounting fraud are tracked for three years after the …

, 8 additions. It is written in the Lithuanian languages.KEY WORDS: International accounting standards, accounting …, question, regulations, fair value, accounting policy.The object of the research – international accounting standards.The aim of … the research – the analysis of international accounting standards issues in foreign countries and Lithuania, to submit …