Purpose – The purpose of this paper is to compare the effect of corporate governance variables and fraud litigation on …, and compare these firms to a sample of non-fraud firms in the pre-and post-SOX period. First, the authors examine … variables and other financial control variables in order to identify the characteristics of firms that are accused of fraud in …

of financial statements fraud (LFSF). The study uses the logistic regression and a sample of 15 manufacturing firms … likelihood of financial state-ments fraud. The findings of this paper revealed that board gender diversity, board financial … financial statements fraud. The result further demonstrated that the impact of board structure on LFSF is signifi …

Consumer fraud (including predatory home loans) is a widespread and serious problem in the United States. To help … combat this problem, forty-five states have enacted consumer fraud statutes that provide for attorney's fees to a prevailing … plaintiff to address the economic feasibility problem in bringing a typical consumer fraud claim where the attorney's fees to …