restatement announcements imply increased fraud risks in Chinese firms in the context that up to one quarter of listed companies … restatements with respect to fraud. In this paper, firms with financial restatements prove to be more likely to be labeled as … positively correlated with future fraud disclosures, and (3) restatements due to negligence are positively correlated with future …

include consumer protection, fraud, organized crime, economic and financial impacts, and regulatory obstacles. The review …

model of individual decision-making concerning participation in fiscal crimes: that tax evasion and benefit fraud can be …

and indicate the use of fraud risk factors (red flags) in their efforts to detect fraudulent financial statements and … misappropriation of assets. Further, this study attempts to explain the effect of auditors' estimation of fraud prevalence in the … business environment on their assessment of fraud risk and their subsequent use of fraud risk factors. Empirical data were …

Counterparty risk in the form of investment fraud damages a retiree’s nest egg. Does fraud negatively impact portfolios … determine the average reduction in portfolio success of a retiree who experiences fraud. Findings suggest that each incidence of … fraud results in a loss of three percentage points in retirement success. However, portfolios containing some bonds (75 …

fraud is the most widespread form of economic crime in Ukraine and the world, which affects about 48% of domestic … States, in the fight against economic fraud. The study provides all grounds for asserting that it is quite feasible to … achieve the tangible reduction of economic (financial) fraud with preventive measures (which is rather quick and effective …

Fraud is one of the most harmful phenomena, because it leads to collapse of organizations, causes economic downfall of … countries, and destroys faith in a country's capital markets. The impact of fraud is complex and has varying degrees depending … economic and noneconomic variables on fraud using a sample of 41 developed, in transition, and developing European countries …

against it, i.e., cases of fraud or cheating, or payment default attract a much more negative reaction as compared to cases …

Despite authorities and governments' efforts in fraud prevention and investigation, new types of fraud emerge daily. In … fact, the rise in global business scandals has heightened the need for forensic accounting, as financial fraud is the world … prevent accounting fraud. Research on fraud investigations and forensic accounting has predominantly employed quantitative …

fraud risk management and auditing selected from 30 NGOs. Primary data was gathered using an online questionnaire and semi … current body of knowledge and further contributes to fraud risk management in NGOs. This study has also provided a very robust …