serious misreporting (“fraud”). We find, compared to a matched sample, that fraud firms' employee wages decline by 9% and the … separation rate is higher by 12% during and after fraud periods. Employment growth at fraud firms is positive during fraud … thick labor markets, bankruptcy and non-bankruptcy firms, worker movements, pre-fraud wage levels, and period of hire …

Polytope Fraud Theory (PFT) extends the existing triangle and diamond theories of accounting fraud with ten abnormal … in detecting financial statement fraud using published accounting data. Our contributions include a systematic manual … pricing factors with accounting red flags in financial features selections. Using 80 percent of the data for training and the …