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 …

investigates cases of corporate fraud, financial statement analysis, and dispute resolution. Ethical and legal considerations are … study underscores their importance in detecting financial fraud, promoting transparency, and fostering trust. …

perpetrator of the fraud. Although one of the primary objectives of segment reporting is to increase the transparency of the firm … significant bill and hold transactions may be more at risk for fraud at the segment level. We find that during the fraud period …-average performing firms are committing fraud, but rather suggesting it could be one of many indicators that fraud may be occurring …

not detect a fraud: (1) a firm policy requiring a specific level of professional skepticism in high-risk audit areas and … (2) providing jurors with key differences between the role of a fraud examiner and the role of an auditor as a reference … decrease negligence findings for auditors who do not detect a fraud. However, providing the role of a fraud examiner as a …

frequency of financial reporting fraud, their use of financial statement information, the importance they place on conducting … their own fraud risk assessments, and their use of fraud red flags. We find that investors' perceptions of the frequency of … fraud and their use of financial statement information positively influence the importance they place on conducting their …

Prior research documents that auditors fail to revise audit plans to effectively address identified fraud cues. While … in a realistic case that contains seeded fraud cues and asks them to consider revising last year's plan. We also … implemental mindsets: Prompted deciders follow the unconventional plan without regard to underlying fraud risk and unprompted …

Harshad Mehta (1992), Kingfisher Airlines credit card fraud (2007), Ketan Parekh (2008) and Satyam Computers (2009) etc. have …

Accounting fraud is a global concern representing a significant threat to the financial system stability due to the … accounting fraud, hence the need for non-static regulatory interventions that take into account different fraudulent patterns …. Accordingly, this study aims to improve the detection of accounting fraud via the implementation of several machine learning …