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 …

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 …

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 …

occurrence of corporate financial statement fraud. Many tools have been developed to detect the occurrence of corporate financial … statement fraud, particularly using various computer-assisted auditing tools including artificial intelligence. However, there … the occurrence of corporate financial statement fraud. This paper examines those theories and models and explains why …

and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of … financial statement fraud in China, an emerging market in which auditors face strong government sanctions but low litigation … statement fraud. This effect is stronger for regulated industries, consistent with heavier government monitoring in such …

Auditing standards emphasize that fraud detection is an important objective of an audit and require the exercise of … professional skepticism (PS) and a discussion among the engagement team to prevent and detect fraud. The purpose of this study is … to examine whether professional skepticism is a driver of fraud brainstorming quality. We investigate the relationship …

This study examines the influence of the fraud hexagon on the likelihood of financial statement fraud in Indonesian … stability and change in auditors significantly impact identifying financial statement fraud, while financial targets, changes in … valuable insights for detecting and preventing financial statement fraud in Indonesian public companies with low stock values …

We provide theory and experimental evidence that, in cases of undetected fraud, professional evaluators (i … heightened risk of fraud. This occurs despite professional evaluators indicating both that (1) more accurate fraud risk … beliefs do not ultimately increase performance evaluations of auditors who more accurately assess fraud risks because …

Most accounting studies use only public enforcement actions (SEC cases) to measure accounting fraud. However, private … both public and private enforcement regimes, emphasize the importance of screening cases for credible fraud allegations …, and show both yield credible fraud measures. Further, we demonstrate these research design choices affect inferences from …