This article analyzes the novel securities fraud theory of “price fraud.” Under this theory, an issuer and an … underwriter are potentially subject to securities fraud liability for knowingly setting the offering price of securities at a … level that is not rationally related to the securities' fundamental value. The potential for price fraud liability could …

seemingly innocuous transgressions may lead to accounting fraud …

Using a panel of mandatory SEC disclosure filings we test the predictability of investment fraud. We find that past … regulatory and legal violations, conflicts of interest, and monitoring, are significantly associated with future fraud. Avoiding … the 5% of firms with the highest fraud risk allows investors to avoid 29% of investment frauds, and over 40% of the total …

Accounting fraud is defined as intentional misstatement of financial reports, in violation of generally accepted … accounting principles, with the objective of making certain people act in detriment to their best interests. It is possible to … identify the determinants of fraud using an econometric model, but the dependent variable (occurrence of fraud in a given …

The study of the evaluation of forensic accountants to planning management fraud risk detection procedures aimed at … effectively identify management fraud. Both primary and secondary sources of data were used for the study. Thirty five copies …, Forensic Accountants effectively modify the extent and nature of audit test when the risk of management fraud is high, Forensic …