This paper introduces an architecture of fraud in accounting by explicating the nature of fraud in the accounting … situations arising from corporate fraud …

fraud-related accounting and audit research. However, the scientific landscape of fraud literature has become increasingly … 260 fraud articles published in leading accounting and auditing journals between 1926 and 2019, our study provides a …Corporate fraud scandals in recent years resulted in significant regulatory changes as well as growing interest in …

and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of … considering the severity of fraud, using alternative measures of fraud, accounting for the self-selection of auditors and … financial statement fraud in China, an emerging market in which auditors face strong government sanctions but low litigation …