restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as … positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future …

fraud is the most widespread form of economic crime in Ukraine and the world, which affects about 48% of domestic … States, in the fight against economic fraud. The study provides all grounds for asserting that it is quite feasible to … achieve the tangible reduction of economic (financial) fraud with preventive measures (which is rather quick and effective …

Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is … possibility of its occurrence. Often, companies also do not have any tools which would allow quick detection of fraud and its … audit in detecting various types of fraud in enterprises and to indicate its growing role in the risk management process …