Financial reports are prepared to ensure timely availability of reliable information regarding companies' state of affairs to its users. But when financial statements fail to meet the information expectations of the stakeholders due to lack of qualitative characteristics (ICAI, 2000) like...

The controversies surrounding accounting figures bring forth the downgraded quality of financial statements in India. Opportunistic management of earnings at the cost of stakeholders' interest requires prompt regulatory measure as they may become grave in high profile corporate events like...

Incessantly increasing fraud is a matter of concern for regulators, business community as well as investors. Red flag is a tool against corporate fraud and a new area to be focused by practitioners and researchers. The present study aims to investigate accounting practitioner's awareness about...

The relationship between stock prices and macroeconomic variables varies across countries, time periods, datasets used, and the frequency of data used. Thus, an in-depth study to reinvestigate the relationship between selected macroeconomic variables i.e. inflation rate, exchange rate, index of...

Fraud has become a worldwide phenomenon and prime issue of concern. It dwells in all countries and affects all types of organisations irrespective of their size, profitability or industry. The primary objective of this paper is to provide an in-depth understanding of literature related to...

Corporate fraud is a matter of serious concern as it causes a challenge to the business organization in today's dynamic environment. Fraud is a wilful act to obtain money, property or other advantages that recipients are not actually entitled to own. It occurs in all countries and affects all...