Society's perception of the legitimacy of the accounting profession and its members is grounded in the verbal and visual images of accountants that are projected not only by accountants themselves but also by the media. The paper uses the critical literature on stereotypes to examine how books...

The study of the evaluation of forensic accountants to planning management fraud risk detection procedures aimed at investigating the relative merits of involving forensic accountants during the planning stage of developing an audit plan that will effectively identify management fraud. Both...

A quantitative online research survey was conducted to internal auditors that are members of social media. The significance of the research is to contribute to the theory that the lack of professional skepticism is the contributing factor to malpractice litigations against the auditors. To...

We surveyed 194 experienced, nonprofessional investors to examine the relations between their perceptions of the frequency of financial statement fraud in the economy, their use of financial statement information, the importance they place on conducting their own fraud risk assessments, and...

Global incidences of fraudulent practices have led to the collapse of major businesses, public institution and governments. Fighting corruption requires the investigation, detection and prevention of frauds. Advancement in fraud detection process includes the use of forensic accounting and...

Red flags are symptoms or warning signals for fraud possibility. It relates to specific financial statement fraud schemes, and raise the awareness of fraud possibility but do not prove fraud existence. The red flags were classified based on the fraud triangle model to red flags related to...

We surveyed 194 experienced, nonprofessional investors to examine the relations between their perceptions of the frequency of financial reporting fraud, their use of financial statement information, the importance they place on conducting their own fraud risk assessments, and their use of fraud...