We examine how the publication of intentional financial crimes committed by listed firms is interpreted by financial markets, using a systematic and quantitative review of existing empirical studies. Specifically, we conduct a meta-regression analysis and investigate the extent and nature of the...

This paper examines the spillovers of the sanction procedures on listed companies which were victims of others' financial regulatory breaches (i.e. regulated entities or individuals). Market manipulators can be investigated and possibly sanctioned for doing so, according to the French...

This study examined audit committee qualities, gender and ethnic diversity on abating corporate fraud in Nigeria. This study aimed at investigating the influence of qualities like the audit committee size, frequency of the audit committee meetings, gender and ethnic diversity on the mitigation...

One of the most important issues will usually consider in the accounting and auditing financial statements is fraud problem. There are a lot of evidences about the efforts in manipulating accounting accounts and books of companies what interprets "cooking accounts or overlapping". During recent...

Financial statements are a primary source and an emphatic conveyance of financial results and positions but become worthless if originating from unreliable or inaccurate information. Central to this enigma of quantitative value or valuelessness is the company's auditor who is encumbered with the...

This study examines the phenomenon of corruption fraud proxied by earning management in companies listed on the Indonesia Stock Exchange. This study uses the variables of leverage, capital expenditure, and profitability as key variables influencing earning management practices that lead to fraud...

This article investigates tunneling by controlling shareholders in China's public companies, and finds that, first, tunneling is pervasive and severe; and, second, private controlling ownership significantly increases the severity of tunneling. This article argues that in China, where there is...