Objective - The massive and broad impact caused by fraud has made it widely discussed by researchers. Several theories … have been developed to explain the cause of fraud. The most recent theory that attempts to explain fraud is pentagon fraud …. This study attempts to explain the effect of pentagon fraud on the detection of financial statement fraud in 624 companies …

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 …

We examine the deterrence effect of whistleblower laws on accounting fraud. We exploit state False Claims Acts (FCAs …), under which reporting fraud at a firm invested in by a state's pension fund can result in monetary rewards from that state …'s government. Using staggered adoption of FCAs between 2001 and 2010, we compare the accounting fraud probability of firms owned by …

Nonprofit organizations are at an increased risk for the occurrence of fraud due to their inherently trusting nature … and the limited availability of resources for fraud prevention measures. Because charitable organizations rely on positive … for a nonprofit to remain financially viable once fraud occurs. We conduct an experimental investigation with potential …

The paper presents a conceptual framework of financial fraud based on the historical interaction of opportunity and …

fraud. This has implications for public interest as the prevalence and consequences of fraud may affect the shareholders …, creditors and the public's confidence in the financial system. Much research has been published on various aspect of fraud. In … this paper, we selected fraud articles published in accounting and management journals between 1996 and 2010 based on …

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 …

This article discuss some observations in the forensic accounting-based fraud literature, and identify the recent … that fraud is complicated, and fraud complexity can significantly influence the way we undertake research in the forensic … accounting and fraud literature. The practical implication is that forensic accountants, fraud examiners, and forensic accounting …

Prior research documents that auditors fail to revise audit plans to effectively address identified fraud cues. While … in a realistic case that contains seeded fraud cues and asks them to consider revising last year's plan. We also … implemental mindsets: Prompted deciders follow the unconventional plan without regard to underlying fraud risk and unprompted …