and consequences of accounting fraud. In particular, we examine whether large audit firms reduce the incidence of … financial statement fraud in China, an emerging market in which auditors face strong government sanctions but low litigation … statement fraud. This effect is stronger for regulated industries, consistent with heavier government monitoring in such …

The numerous cases of financial fraud reporting in recent times have precipitated the outcry of most stakeholders in … pursuance of their interest. This paper studied the complicity of Public Company Auditors in Financial Statement fraud. To … achieve this objective, the responsibilities and obligation of the Auditor to detect and report financial statement fraud …