The paper presents a conceptual framework of financial fraud based on the historical interaction of opportunity and … individuals in positions of responsibility to exercise a duty of care beyond merely being honest themselves. Taking a long run …

restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as … positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future …

Despite authorities and governments' efforts in fraud prevention and investigation, new types of fraud emerge daily. In … fact, the rise in global business scandals has heightened the need for forensic accounting, as financial fraud is the world … prevent accounting fraud. Research on fraud investigations and forensic accounting has predominantly employed quantitative …

perpetrator of the fraud. Although one of the primary objectives of segment reporting is to increase the transparency of the firm … significant bill and hold transactions may be more at risk for fraud at the segment level. We find that during the fraud period …-average performing firms are committing fraud, but rather suggesting it could be one of many indicators that fraud may be occurring …

profession's stance towards fraud detection as an audit goal and its attention to the implementation of this goal. A quantitative … content analysis of the editions finds that the amount of text expressing a position on the auditor's fraud detection … responsibility, whether affirmative, negative, or ambivalent, was very high in the early 20th century, low from 1916-1975, and high …

difference between earnings management and financial reporting fraud. A thorough literature review was undertaken to achieve the … thinking for external auditors that might help them in spotting the difference between earnings management and fraud. This new …

(i.e., based on inherent and control risk) or a new type-based view of RMM (i.e., based on error and fraud risk). The …This paper responds to recent questions posed by PCAOB regarding how to more effectively utilize fraud risk assessments … in the audit process. It examines the effects of explicitly integrating fraud risk assessments into auditors' judgments …