We examine how an auditor assesses the risk of fraud and formulates an audit plan when the auditee has the opportunity to commit various types of fraud. Unlike previous studies, the auditee can misappropriate assets (also called defalcation), misreport financial information (also called...

The purposes of this research were to (1) determine risk factors and fraud types through social reality, (2) analyze risk factors on fraud, and (3) create a fraud risk assessment model and the development program for fraud risk assessment. This research was carried out by both qualitative and...

We examine how an auditor assesses the risk of fraud and formulates an audit plan when the auditee has the opportunity to commit various types of fraud. Unlike previous studies, the auditee can misappropriate assets (also called defalcation), misreport financial information (also called...

Auditors take over a crucial role in corporate governance and capital markets. A main contribution of auditors is to enhance firms ‘cost of capital by fostering trust among public and private investors. Moreover, auditors have to discipline corporate insiders to avoid misbehavior and prevent...

This study investigates the role of gender diversity in fraud commission and detection with a view to identifying whether companies with more female corporate leaders are less likely to be involved in financial statement fraud. Using a bivariate probit model, the role of female corporate leaders...