Purpose – This paper sets out to discuss white‐collar crime and fraud in China and to draw implications for Western …

misstatements caused by errors and fraud. Auditors, especially those with clients interested in cross‐border securities markets … areas. A comparison of the international Standard for error and fraud to the two US Standards for these topics discloses … misstatements arising from errors and fraud is being performed.  …

organizations have responded with calls for more stringent attention to fraud detection. However, universities have been slow to … respond with courses designed to improve students’ understanding of fraud or their abilities to detect it. New accounting … will finally be given to increasing university coverage of fraud and forensic auditing skills.  …

period, and industry. Using this matched‐pairs design, ratio analysis for a seven‐year period (i.e. the fraud year −/+ 3 … to the fraud year. Using discriminant analysis, misclassifications for fraud firms ranged from 58 percent to 98 percent …

US and international auditing standards on the prevention and detection of fraud. Design/methodology/approach – Review of … auditing standards, fraud cases, and other audit literature. Findings – A cost‐benefit model for evaluating unpredictability …

The high occurrence of procurement fraud requires the management of an enterprise, the risk manager of the enterprise … and the internal auditor to address procurement fraud risks effectively within the enterprise risk management concept. The … purpose of the article is to explain a procurement fraud risk management process which will serve as a comprehensive framework …

Analyses US auditors’ responsibility for detecting accounting errors, fraud and irregularities, noting the traditional … GAAP standard was revised so auditors were made responsible for detecting error or fraud. Discusses Standard Auditing … who fail to detect fraud.  …

Focuses on fraud, including in the concept a wide range of offences committed by management, employees or third parties … which the other suffers financial loss; as in the UK, fraud in Cyprus does not exist as specific criminal offence. Describes … fraud as an invisible crime, and lists its negative characteristics: no knowledge, poor statistics, no theory, no research …

mortal dangers involved in mortgage fraud and involve the Solicitors Disciplinary Tribunal; these involved misappropriation …