Accounting fraud is a global concern representing a significant threat to the financial system stability due to the … accounting fraud, hence the need for non-static regulatory interventions that take into account different fraudulent patterns …. Accordingly, this study aims to improve the detection of accounting fraud via the implementation of several machine learning …

Auditors' fraud detection is critical – undetected frauds impose costs on users and auditors. We propose auditors …' fraud risk identification during end-of-audit analytical procedures is affected by working under a completion (“just get it … done”) goal versus a “refuse to accept” goal (with a desired conclusion that fraud risks remain). In an experiment, a …

Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is … possibility of its occurrence. Often, companies also do not have any tools which would allow quick detection of fraud and its … audit in detecting various types of fraud in enterprises and to indicate its growing role in the risk management process …

restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as … positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future …

Despite authorities and governments' efforts in fraud prevention and investigation, new types of fraud emerge daily. In … fact, the rise in global business scandals has heightened the need for forensic accounting, as financial fraud is the world … prevent accounting fraud. Research on fraud investigations and forensic accounting has predominantly employed quantitative …

controls and the risk of fraud). The analysis uses the dimensions of power distance and long-term vision to predict the effects … for fraud when planning an audit …

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 red flags. We find that investors' perceptions of the frequency of … fraud and their use of financial statement information positively influence the importance they place on conducting their …

The paper explores the idea that earnings fraud follows a slippery slope wherein companies manage earnings … over time earnings management became fraud. The outcomes are that whenever there is a need to meet internal or external … mindful that the slope of earnings management could be slippery enough to lead to fraud; they should therefore be mindful of …

The purpose of this article is to illustrate a financial fraud investigation by the way of a case study inspired by the … famous Polly Peck PLC fraud case. After exploring the features of an investigation plan, false accounting and theft charges … models and methods to provide evidence. Methodologically, economic fraud investigations are discussed through an in …

All organizations, including charities, are vulnerable to the risk of losses due to fraud. Using a sample of 562 … nonprofit organizations that report an asset diversion between 2008 and 2011, we examine whether fraud disclosures are relevant … negative response. Donors appear to respond to content of the fraud disclosures, including the fraud amount, the ability of the …