-based money laundering. The proximity of freight forwarding companies to shipping-related trade-based money laundering red flags … companies can assist them in identifying trade-based money laundering red flags to detect and prevent trade-based money …

presentation) exhibits any of the red flags from the checklist. Design/methodology/approach The study uses a structured literature … review and qualitative analysis of red flags for Ponzi and cryptocurrency Ponzi schemes. Findings A research lacuna was … discovered with regard to cryptocurrency Ponzi scheme red flags. By means of a structured literature review, journal papers were …

a list of potential red flags based on the U.S. GAAP taxonomy and assign the elements to 2 categories and 7 … approaches. We furthermore observe that the category 2 red flags (bankruptcy characteristics and influencing factors) have higher … discriminatory power than category 1 red flags (earnings management indicators) for one year before the bankruptcy filing date. This …

a list of potential red flags based on the U.S. GAAP taxonomy and assign the elements to 2 categories and 7 … approaches. We furthermore observe that the category 2 red flags (bankruptcy characteristics and influencing factors) have higher … discriminatory power than category 1 red flags (earnings management indicators) for one year before the bankruptcy filing date. This …

fraud. We show that the optimal auditing strategy takes the form of a “Red Flags Strategy” which consists in referring …

-partners and partners, this effect is compounded when a client exhibits significant red flags; for managers, it is compounded when …

-partners and partners, this effect is compounded when a client exhibits significant red flags; for managers, it is compounded when … exhibits significant red flags; for managers, it is compounded when deadline pressure is tight. This study demonstrates that … consultation requirement, fraud risk assessment, consultation propensity, deadline pressure, red flags, motivated reasoning …

auditing strategy takes the form of a "Red Flags Strategy" which consists in referring claims to a Special Investigation Unit …