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 …

The paper explores the idea that earnings fraud follows a slippery slope wherein companies manage earnings … over time earnings management became fraud. The outcomes are that whenever there is a need to meet internal or external … mindful that the slope of earnings management could be slippery enough to lead to fraud; they should therefore be mindful of …

Accounting fraud is a global concern representing a significant threat to the financial system stability due to the … accounting fraud, hence the need for non-static regulatory interventions that take into account different fraudulent patterns …. Accordingly, this study aims to improve the detection of accounting fraud via the implementation of several machine learning …

companies need the effective instruments which enable them to detect the facts of financial statement fraud quickly because the … fraudulent from non-fraudulent financial statements reporting in Russia, and determine the accuracy level of fraud status … that it is possible to develop the fraud detection probit model and linear model (integrated M-score index), which enabled …

occurrence of corporate financial statement fraud. Many tools have been developed to detect the occurrence of corporate financial … statement fraud, particularly using various computer-assisted auditing tools including artificial intelligence. However, there … the occurrence of corporate financial statement fraud. This paper examines those theories and models and explains why …

We provide theory and experimental evidence that, in cases of undetected fraud, professional evaluators (i … heightened risk of fraud. This occurs despite professional evaluators indicating both that (1) more accurate fraud risk … beliefs do not ultimately increase performance evaluations of auditors who more accurately assess fraud risks because …

and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of … financial statement fraud in China, an emerging market in which auditors face strong government sanctions but low litigation … statement fraud. This effect is stronger for regulated industries, consistent with heavier government monitoring in such …

Most accounting studies use only public enforcement actions (SEC cases) to measure accounting fraud. However, private … both public and private enforcement regimes, emphasize the importance of screening cases for credible fraud allegations …, and show both yield credible fraud measures. Further, we demonstrate these research design choices affect inferences from …

Auditing standards emphasize that fraud detection is an important objective of an audit and require the exercise of … professional skepticism (PS) and a discussion among the engagement team to prevent and detect fraud. The purpose of this study is … to examine whether professional skepticism is a driver of fraud brainstorming quality. We investigate the relationship …