example, this includes accounting fraud in bank-dominated corporate governance. In this context, the fraud triangle specifies … do not repay debts. The potential influence that the main banks have on the fraud rationalization factor may be stronger … the period between 2008 and 2016 to determine how main-bank relationships affected accounting fraud, thus allowing an …

The revelation of accounting fraud by the Olympus Corporation gave rise to shareholder allegations of audit failure … fraud case as an expected occurrence of audit failure due to a lack of evidence suggesting systematic audit failure on the … prior expectation regarding the reputations of the audit firms affiliated with the Olympus fraud case …