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 …

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 …

identifying fraud, this study investigated the ability of the Beneish M-score and the Dechow et al. F-score to identify fraud in …