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 …

Accruals to Total Assets) are significantly influencing the probability to commit fraud. The developed model is validated with … only 10% of the non-fraud companies being mistakenly considered as fraud based on our model and vice versa. …

Fraud is one of the most harmful phenomena, because it leads to collapse of organizations, causes economic downfall of … countries, and destroys faith in a country's capital markets. The impact of fraud is complex and has varying degrees depending … economic and noneconomic variables on fraud using a sample of 41 developed, in transition, and developing European countries …