of culture, the risk of fraud and errors, accountability and audit knowledge on auditors? professional scepticism, which … is necessary to assess the risk of material misstatements due to fraud and error. Information from a sample of 269 junior … of fraud and error at the planning stage. The results provide evidence as to whether auditors from different cultural …

accounting fraud. The goal of article is present how is able to influence on the basic direct observation to a great extent in … practice by using the creative accounting methods as well as accounting fraud of values statement of balances and their …

The empirical evidence suggests that firms overpay for fraud liability and overspend on internal compliance mechanisms … (which are not very effective at preventing fraud). Yet, insiders who commit fraud are rarely sanctioned for their wrongdoing … fraud. First, managers control the information revealing who was involved in account fraud and, thus, can impede external …

focuses on one application of MALCOM: detecting fraud in medical insurance claims. Given a training data set composed of … on a patient. Physicians whose patients had anomalous medical histories (according to MALCOM) were evaluated for fraud by …

methods and standards that improve our ability to address the possibility of detect significant financial statement fraud. In … the standards arena, SAS No. 82, Consideration of Fraud in a Financial Statement Audit (AICPA 1997), was promulgated in … 1997.1 This audit standard requires CPAs to assess and document the risk of fraud during audit planning and to document …

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 …

, Auditing, and Enforcement Releases to havemanipulated their accounting earnings (hereafter fraud firms). Over the course ofthe … fraud period, I find that institutions increase their ownership in fraud firms byapproximately 14 percent, resulting in … ("transient" institutions) slightly mitigate theirlosses by decreasing their ownership in fraud firms. I also provide evidence …