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 …

The financial reporting fraud is still difficult to be detected because of a concealed and sophisticated nature of most … fraud schemes, and a lack of effective fraud detection procedure. Fraud schemes have become more complex, sophisticated with … the aid of advanced technology, and causes loss and damage to the financial community. A fraud scheme is the way (action …

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 …

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 …

The paper investigates the relationship between knowledge (KR) and mindset (MR) on task performance fraud risk … auditors in the areas of fraud prevention/deterrent, detection and response. Because of the adoption of cross-sectional design … capability requirement in the workplace. Since no nation is immune to fraud and as loss due to fraud is costly, the result of …

competence (i.e., task performance fraud risk assessment (TPFRA)) in the Malaysian public sector.It also draws the attention of … the users of public sector accountants and auditors to the understanding of fraud mechanisms and how to deal with … global practices in fighting fraud in the Malaysian public sector …