Fraud is a serious problem in the world, which often implies huge financial losses. The risk of fraud which is … possibility of its occurrence. Often, companies also do not have any tools which would allow quick detection of fraud and its … audit in detecting various types of fraud in enterprises and to indicate its growing role in the risk management process …

This case study discusses fraud, and illustrates several preventive and detective fraud methodologies as they apply to … a historical case study (United States of America vs. Charlene Corley). Criminal fraud cases have emerged with greater …

The paper specifically examines the post fraud firms' characteristics for over 3 years after fraud had occurred … sales as well as increased in debts during the three years after the fraud for fraud firms. However, roles of block holders … and board's size may lessen the impact of fraud …

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 …

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 …

The purpose of this article is to illustrate a financial fraud investigation by the way of a case study inspired by the … famous Polly Peck PLC fraud case. After exploring the features of an investigation plan, false accounting and theft charges … models and methods to provide evidence. Methodologically, economic fraud investigations are discussed through an in …

controls and the risk of fraud). The analysis uses the dimensions of power distance and long-term vision to predict the effects … for fraud when planning an audit …

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 …

All organizations, including charities, are vulnerable to the risk of losses due to fraud. Using a sample of 562 … nonprofit organizations that report an asset diversion between 2008 and 2011, we examine whether fraud disclosures are relevant … negative response. Donors appear to respond to content of the fraud disclosures, including the fraud amount, the ability of the …

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 …