financial statement fraud in China, an emerging market in which auditors face strong government sanctions but low litigation …We use the unique economic, legal, and political landscape of China to examine the impact of auditors on the incidence … and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of …

fraud is the most widespread form of economic crime in Ukraine and the world, which affects about 48% of domestic … States, in the fight against economic fraud. The study provides all grounds for asserting that it is quite feasible to … achieve the tangible reduction of economic (financial) fraud with preventive measures (which is rather quick and effective …