were analyzed by comparing the mean of the constructs of fraud indicator symptoms scale with the statistical analysis of … skepticism of the internal auditors was unable to influence their professional judgment in detecting fraud during fraud risk … research; these are Hurtt professional skepticism scale (HPSS: Hurtt, 2010) and Fraud Indicator Symptoms Scale (FIS: Fullerton …

corporate signals and securities fraud. The incentive to communicate using corporate signals has increased in recent years, a … federal securities laws aimed at better deterring fraud and making companies more transparent. The Article makes three major … design antifraud provisions under the securities laws in order to reduce total fraud, instead of simply rechanneling …

frequency of financial statement fraud in the economy, their use of financial statement information, the importance they place … on conducting their own fraud risk assessments, and their use of fraud red flags. We find that both investors …' perceptions of the frequency of fraud in the economy and their use of financial statement information positively influence the …

involved in accounting fraud and thus can impede external investigations (and hence sanctions). Second, managers also influence … whether the firm will investigate and sanction accounting fraud internally. Director & officer insurance and managers' control … firms improve deterrence of accounting fraud generally, including in S.E.C. enforcement actions and securities litigation …

One of the most important issues will usually consider in the accounting and auditing financial statements is fraud … problem. There are a lot of evidences about the efforts in manipulating accounting accounts and books of companies what … interprets "cooking accounts or overlapping". During recent years financial scandal is common and customary issue in accounting …

techniques used in financial analysis and theoretical constructs of the study of managerial fraud, the Analytic Model of … Management Fraud is developed. The conceptual framework reflected in the Analytic Model of Management Fraud is that financial … fraud occurring. Using three groups of financial ratios produced by the FDIC the model was tested on Community Banks for a …

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 …

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 … compensation based on financial results; flexibility in accounting standards have provided an opportunity to manage earnings …

In the last two decades there have been many cases of accounting frauds or scandals, most notably the Enron and Bernie … Madoff scandals, WorldCom, Tyco International Ltd., and Adelphia Communications Corporation. Fraud is an emerging global … the workplace. Researchers and practitioners have conducted many studies to identify the fraud indicators and to build …

process includes the use of forensic accounting and empirical studies reported its effectiveness in fraud detection process … forensic accounting in fraud detection process and proposed a framework for an in-depth investigation into possible factors … governments. Fighting corruption requires the investigation, detection and prevention of frauds. Advancement in fraud detection …