fraud size increases over time. Using misstatements data, we show that the empirical distribution of detected frauds is … such frauds constitute a relatively large fraction of all frauds. As a policy implication, we show that, while fraud cannot …

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 …

appropriate for visualization of densities in up to four dimensions. The statistical analysis of data is a multilayered endeavor … and theory of nonparametric density estimation will be described, as well as descriptions of the visualization of …