Receiving punishment from regulators for corporate fraud can affect financing contracts between a firm and its bank, as … behavior after events of corporate fraud, we find that firms’ bank loans after punishment are not only significantly lower, but … indirectly destabilizes the “performance-bank loan” relationship. Our results suggest that corporate fraud negatively affects a …

decision aid to assess the likelihood of fraud in commercial bank audits. To achieve the first objective, a questionnaire was …When assessing the likelihood of fraud in commercial banks, an auditor is faced with two related issues: determining … SAS No. 82, which requires the auditor to assess the likelihood of fraud as a cumulative process that should made …

The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon …

The purpose of this study is to predict the areas in financial statements susceptible to fraud in the banking sector of … study. Financial data suggested by International Standard on Auditing (ISA) 240 as fraud risk indicators were used as the … independent variables and banks identified by Center for Policy Dialogue (CPD) to be engaged in fraud, scam and heists were taken …