Corporate governance has been the subject of dozens, if not hundreds, of books and articles in legal, accounting, finance, and economic literature since at least 1932. Disclosure has also been the subject of dozens, if not hundreds, of books and articles in legal, accounting, finance, and...

There have been many advances in the accounting literature that focus on theories and methods for detecting the occurrence of corporate financial statement fraud. Many tools have been developed to detect the occurrence of corporate financial statement fraud, particularly using various...