Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is … possibility of its occurrence. Often, companies also do not have any tools which would allow quick detection of fraud and its … audit in detecting various types of fraud in enterprises and to indicate its growing role in the risk management process …

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 …

behaviour such as fraud level, the status of person committing fraud and cohesiveness in affecting the willingness of internal … different was insignificant among the variance of fraud level, the status of person committing fraud, and cohesiveness. The … fraud level which indicated significant result. Generally, it can be concluded that APIPs have a high intention to blow, but …

The objective of the research is to identify differences between two group of firms, fraud and non fraud firms. Fraud …

The objective of this research is to investigate the fraud firms' characteristics in two ways; 3 years prior and after …, the fraud occurrences. The characteristics comprise of the firms' audit committee size, audit committee independence … corporate annuals reports. The significance of the research project is to identify the fraud firms' characteristics and provide …

I formulate a model to emphasize the fraud detection role of auditors in the financial market and relate the role to …

counts including wire fraud, money laundering, bulk cash smuggling and other offenses. In this case, students will learn … about fraud, money laundering, federal currency reporting requirements, aspects of tax law, and ethics. This case is … suitable for either undergraduate or graduate students. It can be used in an Introduction to Business, an Ethics, or a Fraud …

This paper aims to review CPAs' responsibilities for fraud detection and reporting. It will first explore, through … detect and report fraud. In addition, Taiwan's existing laws and profession promulgations on CPAs' fraud …-related responsibilities will be examined and discussed. Finally, the 2002 US Sarbanes-Oxley Act's impact on Taiwan CPAs' duties in fraud …

face the same method many times. Hence, an auditor better deters fraud by randomizing her choice of methodology over time …