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 … identify the determinants of fraud using an econometric model, but the dependent variable (occurrence of fraud in a given … company) is vulnerable to misclassification: Not every case of fraud will be detected, thus false negatives are possible. This …

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 …

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 …