This paper investigated the capability requirements as represented by Knowledge (KR) and Skills (SR) requirements and competence requirement as represented by Fraud risk assessment (FRA) of a forensic accountant and auditor in the Nigerian public sector. In addition, this study explored whether...

Professional standards direct auditors to consult with forensic specialists to enhance the quality of fraud decisions. However, research underlying this prescription is limited. We address this gap by examining the effect of forensic expertise and time pressure on fraud cue identification and...

Professional standards direct auditors to consult with forensic specialists to enhance the quality of fraud decisions. However, research underlying this prescription is limited. We address this gap by examining the effect of forensic expertise and time pressure on fraud cue identification and...

Accounting fraud is a global concern representing a significant threat to the financial system stability due to the resulting diminishing of the market confidence and trust of regulatory authorities. Several tricks can be used to commit accounting fraud, hence the need for non-static regulatory...

The slippery slope is described as ‘playing the system', ‘beating the system', and fundamentally neglecting the laid down rules, regulation within the system for selfish reasons. This presentation revealed the justification, ethical or otherwise for creative accounting, aggressive earnings...

Fraud surveys performed over the past decade remained at worrying levels in Malaysia. The Malaysian 1MDB scandal has attracted worldwide attention which severely damaged the local auditing profession, worsening the credibility crisis in the sector. The rise of emerging technologies is seen to...

There have been many advances in the accounting literature that focus on theories and methods for detecting the occurrence of corporate financial statement fraud. Many tools have been developed to detect the occurrence of corporate financial statement fraud, particularly using various...

I formulate a model to emphasize the fraud detection role of auditors in the financial market and relate the role to audit and financial reporting delays. In the model, an auditor considers whether to perform extended audit procedures after observing a red flag generated from regular audit...

This paper aims to review CPAs' responsibilities for fraud detection and reporting. It will first explore, through literature analysis and review of Taiwan regulation, the accounting professions' changing stand toward CPAs' responsibilities to detect and report fraud. In addition, Taiwan's...

One hundred and fifty auditors participated in a study that examines whether auditors' probabilistic judgments are closer to a Bayesian benchmark when auditors make judgments using a frequency response mode versus a probability response mode. We test a series of hypotheses that examine the...