their material taxable bonds established by tax laws. Demarcation of the phenomenon in legal tax evasion and tax fraud was …

embedded terms such as error, irregularity and fraud. Several empirical modelling techniques are used to investigate auditors …

This paper analyses the demographic, socio-economics and banking specific determinants that influence the risk of fraud … framework is employed that incorporates cards at a risk of fraud as the dependent variable and a set of explanatory variables (e … useful indicators on the factors that are responsible for potential risk of fraud. …

Social and private insurance schemes rely on legal action to deter fraud and tax evasion. This observation guides the …

characteristics and realities of financial statement fraud in the post-Enron regulatory environment. Design … larger companies for financial statement fraud in the post-Enron environment. Research limitations/implications – This paper … relies on AAERs as the source of analysis of financial statement fraud, its findings must be viewed in light of the …

Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot … be held responsible for preventing fraud and errors, in yourwork, he can have a positive role in preventing fraud and … skepticism, recognizingthat condition or events may be found that indicate that fraud or error may exist.Based on the audit risk …