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 …

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 against the government. We find that the DOJ is more likely to intervene in and conduct longer investigations of cases … its performance measures. DOJ intervention also affects the firm- and aggregate-level fraud environment. Firms subject to … intervention has a greater deterrent effect on fraud than private enforcement by whistleblowers acting alone …

Motivated by survey evidence, we examine the relation between worker substance abuse and workplace fraud. In our sample … sanction for substance abuse. Doctors receiving such sanctions are between 40 and 50 times more likely to commit fraud in that … likelihood of fraud among doctors with past or future substance abuse sanctions. This suggests that (1) workers with past but not …

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 …

not detect a fraud: (1) a firm policy requiring a specific level of professional skepticism in high-risk audit areas and … (2) providing jurors with key differences between the role of a fraud examiner and the role of an auditor as a reference … decrease negligence findings for auditors who do not detect a fraud. However, providing the role of a fraud examiner as a …

Prior studies examine how fraud firms manipulate accruals in order to overstate their earnings. We document that some … fraud firms also manipulate operating cash flows in order to fraudulently overstate earnings. More importantly, we predict …

whether this spillover effect changes when investor sentiment shifts. Using a sample of fraud allegations against Chinese … fraud. We first show that the negative spillover effect channeled through the firm's country of origin becomes stronger when … fraud allegations; and (2) while the two channels could co-exist, negative spillover effects that spread through the country …