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 …

Fraud is an economic and social menace with multiplier adverse consequences on individuals, organizations and the … society at large. Hence, the Fraud Box key Model (FBKM) was used as one of the palliative measures to eradicating and … proffering a permanent solution to this monster called fraud. The aim of this study was to ascertain the effectiveness of …

of fraud examiners. The role of fraud examiners is put to light in ensuring that the users of financial statements are … fraud examination and financial reporting structures. It is concluded that The use of aggressive accounting techniques may … descends into earnings manipulation or fraudulent accounting. This presentation recommends that fraud examiners should take …

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 …

Given the profound effects of financial fraud on corporate managers, inventors, and cultures, this paper investigates … how financial fraud influences technological innovation at both firm and inventor levels. We find that the occurrence of … financial fraud is negatively related to firms’ and inventors’ innovation outputs, both quantitatively and qualitatively. This …

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 …

mandatory audit requirements) in reaction to fraud. The most recent attempt in the U.S. is the Sarbanes-Oxley Act (SOX). The … to investors that more mandatory audit procedures can protect them from fraud. I argue in this paper that government … protecting investors from fraud. To protect investors from fraud, regulators can require all publicly traded companies to …

profession's stance towards fraud detection as an audit goal and its attention to the implementation of this goal. A quantitative … content analysis of the editions finds that the amount of text expressing a position on the auditor's fraud detection … in the last decades. In contrast, text explaining how to detect fraud lagged the three positions variables (affirmation …

difference between earnings management and financial reporting fraud. A thorough literature review was undertaken to achieve the … thinking for external auditors that might help them in spotting the difference between earnings management and fraud. This new …