The financial statement (FS) fraud detection framework proposed in this paper, PeerMeta, makes improvements in all three aspects of learning processes: the selection of research samples, feature set, and detection model. For the research samples, prior studies are based on FS fraud events that...

This paper innovatively establishes the interrelationship between type I agency costs (conflicts between managers and shareholders) and type II agency costs (conflicts between controlling and minority shareholders). We further analyze the impact of agency cost interactions on the volatility of...