We examine the deterrence effect of whistleblower laws on accounting fraud. We exploit state False Claims Acts (FCAs …'s government. Using staggered adoption of FCAs between 2001 and 2010, we compare the accounting fraud probability of firms owned by …' exposure to FCAs reduces the likelihood of accounting fraud by 5% to 9%. Consistent with the reduced likelihood of fraud …

Who is better at detecting fraud? This paper finds that more financially knowledgeable individuals have a higher … propensity to detect fraud: a one standard deviation increase in financial knowledge increases fraud detection probabilities by 3 … individuals' low subjective well-being, effectively depleting skills to detect fraud. Interestingly, prudent financial behavior …

The knowledge of fraud sy ... …

Red flags are symptoms or warning signals for fraud possibility. It relates to specific financial statement fraud … schemes, and raise the awareness of fraud possibility but do not prove fraud existence. The red flags were classified based on … the fraud triangle model to red flags related to pressure, opportunities, and rationalization. The red flags were also …

frequency of financial reporting fraud, 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 investors' perceptions of the frequency of … fraud and their use of financial statement information positively influence the importance they place on conducting their …

adversely affected by the existence and persistence of financial reporting fraud (FRF). The 2007-2009 global financial crisis …. Fraud in general and FRF in particular (Enron, WorldCom, Satyam, Madoff, Olympus) are global phenomena. The September 2011 … discovery of Iran's biggest bank fraud, totaling 2.6 billion USD, resulted in the arrest of more than 50 suspects, including …

Many cases of fraud and corrupt practices are being thrown out of court for lack of merit and abuse of court processes … influence of fraud related problem representation (FRPR) on fraud risk assessment task performance (TPFRA) and knowledge … and TPFRA in respect of fraud detection, prevention and response. The implication of this study is that the results have …

Harshad Mehta (1992), Kingfisher Airlines credit card fraud (2007), Ketan Parekh (2008) and Satyam Computers (2009) etc. have … researcher hopes that Forensic Accounting will prove as “Brahmastra” (infallible weapon) against accounting frauds, malpractices …

This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset … in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector …

This paper discusses task performance fraud risk assessment and forensic accountant knowledge and mindset in the … Nigerian public sector. The aim of the study is to investigate the fraud risk assessment in the Nigerian public sector through …