studies coincide in highlighting fraud detection, independence, erroneous expectations, nature of the audit process and the … factors: the role of the auditor when fraud is detected …

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 …

’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 offences which lead to fraud. In order to investigate the above … survey instrument and to construct our variables measuring fraud detection, internal audit effectiveness, auditor …