either act as complements or substitutes, depending on whether one is looking forward or backward in time. Regulatory fraud …

This article aims at making a bridge between the theory of optimal auditing and current procedures applied to audit … developed an optimal audit policy for the scoring methodology. Our application is meant for the audit of insurance fraud but can … auditing strategy takes the form of a quot;Red Flags Strategyquot; which consists in referring claims to a Special …

Accounting errors and fraud are common in most businesses, but there is a difference between fraud and … misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last … decades and the importance of auditing in curbing corruption is increasingly revealed. There is a strong connection between …

parsimonious explanation for several empirical regularities documented in the literature on fraud …

an external regulatory authority or RA (who investigates for fraud and levies penalties ex post). When the RA cannot pre …