This study attempts to contribute to the literature of fraudulent financial reporting by focusing on one specific form of fraud, corporate tax evasion. Relevant research is rather limited, since tax audit data are not publicly available because of privacy reasons. However, the legal framework in...

The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor’s responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern businesses since it is capable of detecting errors or...