empirical analysis of the likelihood of detecting fraud in New Zealand -- The OECD Convention and bribery in international …

misstatements caused by errors and fraud. Auditors, especially those with clients interested in cross‐border securities markets … areas. A comparison of the international Standard for error and fraud to the two US Standards for these topics discloses … misstatements arising from errors and fraud is being performed.  …

organizations have responded with calls for more stringent attention to fraud detection. However, universities have been slow to … respond with courses designed to improve students’ understanding of fraud or their abilities to detect it. New accounting … will finally be given to increasing university coverage of fraud and forensic auditing skills.  …

This paper reports on the perceived effectiveness of 56 fraud‐detecting audit procedures used in the stock and … warehousing cycle, and the factors that influence the likelihood of detecting fraud in this transaction cycle in New Zealand. We … perceive less than half of the 56 audit procedures as being “more effective” in detecting fraud, more than half are perceived …

transfer and fraud in corporate transactions. This paper highlights some of these issues, and illustrates the role and benefits …