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 …

theory. The fraud, including accounting fraud, was present in big institutions. … accordance with economical theory and accounting practice were not applied, not enough controll of financial flows, wrong … were not bookkeept in acordance with IAS-IFRS system. It is a international collective interst about accounting of big …

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 …

structure of the accounting research. …

structure of the accounting research. …

that effectively makes fraud undetectable and extracts the borrower’s economic rent arising from moral hazard despite the …

of candidates, resulting in the emergence of voter intimidation, vote-buying, and ballot fraud. We propose a model of … will use repression. However, a stronger incumbent facing local competition will prefer to use bribery or ballot fraud. We …