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Persistent link: https://www.econbiz.de/10011549569
We develop and test a model linking the duration of financial fraud to information produced by auditors and analysts and efforts by managers to conceal the fraud. Our empirical results suggest fraud termination is more likely in the quarter following the release of audited financial statements,...
Persistent link: https://www.econbiz.de/10012989065
Persistent link: https://www.econbiz.de/10011878537