techniques used in financial analysis and theoretical constructs of the study of managerial fraud, the Analytic Model of … Management Fraud is developed. The conceptual framework reflected in the Analytic Model of Management Fraud is that financial … fraud occurring. Using three groups of financial ratios produced by the FDIC the model was tested on Community Banks for a …

's Form ADV are useful for predicting fraud. Additional tests show that fraud by rogue employees is more predictable than firm …-wide fraud, but both types of fraud are significantly predictable. We revisit the fraud prediction model of Dimmock and Gerken … (2012) and test its performance out-of-sample (using fraud cases discovered since that article's publication). We find the …

the discursive strategies employed to legitimize accounting fraud when facing allegations from the Financial Times. The … allegations and thorny issues related to fraud; an altruistic and often abstract moralization; and organizational storytelling …