testing. However, a survey by Grand Thornton in 2014 indicated that fraud risk assessment and compliance controls review was …

This paper examines the effects of controlling shareholders on corporate fraud. Using a sample of Chinese listed firms … for 2004-2019, we find that the absence of an ultimate controlling shareholder increases the risk of corporate fraud. We … that in the absence of controlling shareholders, fraud is mainly conducted by blockholders, and firms with more dispersed …

groups to lead internal investigations protects the firm, at the expense of the CEO, following accounting fraud. Our paper …

and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of … financial statement fraud in China, an emerging market in which auditors face strong government sanctions but low litigation … statement fraud. This effect is stronger for regulated industries, consistent with heavier government monitoring in such …

The numerous cases of financial fraud reporting in recent times have precipitated the outcry of most stakeholders in … pursuance of their interest. This paper studied the complicity of Public Company Auditors in Financial Statement fraud. To … achieve this objective, the responsibilities and obligation of the Auditor to detect and report financial statement fraud …

This study examines whether and how anticorruption efforts may mitigate the risk of corporate fraud. Based on a sample … likelihood of fraud commission and increase the likelihood of detection given fraud. These effects are driven by state …-developed market and legal institutions are less likely to commit fraud in the post anticorruption period. Firms increasing internal …